of the overall tax burden over per capita GDP. In average, an increase of 1 percent in the overall tax burden decreases …). Furthermore, additional econometric results pointed out that a revenue neutral fiscal policy which changes the tax structure …

and tax policy. In this paper, I provide a test of the income pooling hypothesis using administrative cross …

Territorial Urbano (IPTU) - property tax - their main form of taxation. The text points out that real estate property usufruct is … standpoint. The tax burden is heavier on wealthier families, since only a few low-income families actually pay property tax …. However, when only the universe of actual taxpayers is examined, it is observed that the tax structure is highly regressive …

This paper estimates income tax underreporting for the case of Germany, by income category and along the income … distribution. Comparing weighted samples of survey and tax data, we find patterns that are in line with the literature: Average … income from self-employment and from rent and lease in the survey is higher than in the tax data, increasing in upper …

This paper provides general and empirically implementable sufficient statistics formulas for optimal nonlinear tax … sources. We study unrestricted tax systems on income and savings (or other commodities) that implement the optimal direct …-revelation mechanism, as well as simpler tax systems that impose common restrictions like separability between earnings and savings taxes …

firms. Under certain conditions, any progressive tax reform induces technical change that compresses the pre-tax wage … distribution. The key intuition is that progressive tax reforms tend to increase labor supply of less skilled relative to more … directed technical change effects make the optimal tax scheme more progressive, raising marginal tax rates at the right tail of …