redistribution through taxes. Second, we test whether there is a relationship between progressivity and average tax level, the two … countries and the evolution over the period 1998-2008, using EUROMOD, the EU-wide tax-benefit model. The research aim of this … paper is twofold. First, we investigate empirically whether there is a link between pre-tax income inequality and …

We analyze the effects of three different proposals to introduce a family tax-splitting system in Germany. The … empirical analysis is based on a behavioral microsimulation model, which integrates an empirical household labor-supply model … into a detailed tax-benefit model. Our results show that, under each reform, the lion's share of the reduction in taxes …

The effects of personal income tax changes are usually analyzed by comparing the inequality of income distributions … before and after the tax policy change on a fixed pretax income distribution. This constant-population methodology aims at … isolating the "pure" redistributive effect of the tax legislation. On the basis of the OECD's 1987 analysis, this paper proposes …

A neglected implication of the choice of the tax unit is its impact on the consumption risk carried by taxpayers. As …

There is an inconsistency between the way income tax progressivity is measured and the policy instruments typically … used by the income tax authorities. This inconsistency leads to violation of Feldstein´s principle of horizontal equity and … methodology for measuring the magnitude of the unintentional reranking in terms of forgone redistribution, and apply it to Israeli …

perceptions of the tax due differ widely. While a majority mentally segregate the tax component from their net income, others … in favorable mental tax accounting practices to foster voluntary compliance. …

apply a dynamic simulation model with overlapping generations where single and married agents decide on labor supply and …

tax rates. I compare simulations of the discrete and continuous models of optimum income taxation under identical … of the optimal schedule of marginal tax rates, a large number of taxpayers should be employed. …

"fundamental tax reform" involving replacing an income tax with a consumption tax in the United States and in several developing …

. Our empirical results, based on a panel of European firm-level data, suggest that a higher tax benefit of debt has the … companies respond more heavily to changes in the tax benefit of debt. Additional analysis confirms that, in particular …, variation in capital income tax rates at the shareholder level implicates significant capital structure adjustments. Moreover …