capital stock and a fall in employment. Cutting public employment or the income tax rate leads, in contrast, to a lower wage … welfare state are handed back via a lower income tax rate rather than a lump-sum subsidy, both cutting public employment and … cutting public spending on private goods induce an investment boom. Making the tax system less progressive by cutting tax …

Tax and Public Finance (ITAX), reflect on interesting papers that were presented at this internationally representative …

education, in addition to discussing how technological change creates new challenges for the taxation of income and consumption …

average tax rates which reflect different forms of investment decisions. A number of extensions to the basic model are … measures based on observed tax revenues or tax liabilities. …

that govern the taxation of royalties, the use of tax haven finance subsidiaries, and the allocation of parent interest …We look at the tax burden on direct investment from three perspectives. The first section illustrates how the … recognition of company tax planning and of the importance of intellectual property affects measures of effective tax rates. It …

, the net effective tax rate on human capital becomes negative. The taxation of human capital is far from uniform. ETRs vary …This paper examines the impacts of a wide range of tax provisions on the incentive to invest in human capital, and … shows how these effects can be quantified using effective tax rates, or ETRs. For individuals with median earnings, ETRs on …

Measuring effective tax rates using tax revenue data is attractive, given that revenues collected capture the net … effect of tax provisions and taxpayer behaviour that are difficult to model. Yet reliance on aggregate tax and income data … micro-data gathered from tax returns to assess average tax rates on labour, capital and transfer income and presents some …

measures of the effective tax rate on labour and uses recent results to illustrate its use. It argues that the strength of this … methodology lies in its ability to make international comparisons of tax systems, without being affected by different population …

This paper explores the empirical properties of alternative measures of the taxation of income from capital, using UK … data over the last thirty years. We analyse measures of effective marginal and average tax rates, based on applying the … legal parameters of the tax system to a hypothetical investment; and also measures based on observed tax payments or …