structural progressive tax reform to a greater extent than others in the sample, controlling for income, demographic …

Russia dramatically reduced its higher rates of personal income tax (PIT) in 2001 establishing a single marginal rate …. This 'flat tax' experience has attracted much attention (and emulation) among policymakers, making it perhaps the most … important tax reform of recent years. But it has been little studied. This paper asks whether the strong revenue performance of …

This paper assesses a possible explanation for the global downward trend in top personal income tax rates over the last … decades: globalization and the related tax evasion and avoidance opportunities could have raised elasticities of taxable … income, which would imply lower optimal tax rates. The paper estimates elasticities of taxable income for top income earners …

This paper provides an overview of the relation between tax policy and gender equality, covering labor, capital and … discuss the implications of lower effective capital income taxation on the personal income tax burden gap across genders. We … show that countries with relatively low female shares of capital income and wealth also tend to tax property and …

average tax rate to nominal GDP in excess of potential. The paper finds that fiscal policy has been procyclical on average in …

This paper assembles a new dataset on corporate income tax regimes in 50 emerging and developing economies over 1996 …-2007 and analyzes their impact on corporate tax revenues and domestic and foreign investment. It computes effective tax rates … to take account of complicated special regimes, such as partial tax holidays, temporarily reduced rates and increased …

Russia dramatically reduced its higher rates of personal income tax (PIT) in 2001 establishing a single marginal rate …. This 'flat tax' experience has attracted much attention (and emulation) among policymakers, making it perhaps the most … important tax reform of recent years. But it has been little studied. This paper asks whether the strong revenue performance of …

, using data from around the time of the 1997 U.K. dividend tax reform, which removed a significant tax credit for an … important group of investors: U.K. pension funds. The tax-adjusted CAPM suggests that the impact should depend on an average of … dividend tax rates across all investors, and that U.K. pension funds should reduce their holdings of the previously tax …

This paper provides an updated overview of tax incentives for business investment. It begins by noting that tax … competition is likely to be a major force driving countries' tax reforms, and discusses tax incentives as a possible response to … this. This is complemented by other arguments for and against tax incentives, and by an illustrative analysis of different …