effect of tax-benefit policies. We simulate this effect in the framework of a collective model of labor supply when shifting … from a joint to an individual taxation system in France. We show that the net-of-tax relative earning potential of the wife … sensitivity analysis shows that the collective model would be required if the tax reform was both radical and of extended scope. …

The reform of corporate and business taxation is central to current tax policy debates in the United States. This paper … provides a framework for analyzing reform proposals by describing the lessons from current economic research for business tax … potential inefficiencies created by the current corporate tax regime. It then discusses three classes of reform proposals. The …

tax reforms in China to shed light on the differential impact of taxation on firms under different ownership regimes … in state owned enterprises. The decrease in the statutory tax rate for domestic firms since 2008 has induced collectively … that the 2008 reform has reduced tax induced investment round tripping through Hong Kong, Macao and Taiwan. …

longitudinal Danish register data and tax reforms from 2009 to provide new empirical evidence on asymmetric fertility adjustments … to tax changes of men and women. Second, we quantify the importance of these fertility adjustments for understanding the …