The paper provides an analysis and discussion of key structural implications of the 2007 and 2008 welfare and tax … reforms in the Czech Republic. Based on a detailed micro-study of marginal and average effective tax rates for individuals at … are being severely hampered by high marginal effective tax rates for low- and middle income individuals. The reforms also …

In the context of the current tax policy debate in the United States, this paper reviews and discusses some of the main … recurrent themes, as well as some of the most important tax reform proposals put forward over the past two decades. It finds … that although there seems to be widespread agreement that the current tax system is too complex, unfair, and distortionary …