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 Dutch Parliament has passed legislation for a new income tax that abolishes the current tax on personal capital … income and substitutes it by a presumptive capital income tax, which is in fact a net wealth tax. This paper contrasts this … wealth tax with a conventional realization-based capital gains tax, a retrospective capital gains tax which attempts to …

US tax system, namely a sharp decrease in top marginal tax rates, the rise of the Earned Income Tax Credit (EITC), and …

In West Africa, the Value Added Tax (VAT) policy consists of a uniform tax rate, but several items consumed by rich and … poor households, are exempted. We provide an optimal tax framework to reflect on the welfare effects of such a tariff … consistent individual welfare measure that depends on both types of goods, is used. To determine optimal tax rates, individual …

This paper is concerned with cross-dependencies between endogenous market structure and tax policy. We extend the … preferences. We show that price and variety distortions resulting from the market structure imply that income tax policy needs to … find that, when choosing optimal tax policy, the failure to account for the market structure results in a welfare loss of 1 …

contrast, the tax influence on the benefits of a SOP remains widely unperceived. This article deals with both cost and benefit … and shareholders can be quantified. Comparing the results in a tax-free world to the results taking into account different … levels of taxation several tax-induced incentive distortions can be identified. …