through indirect tax collection. The effect on the labor market is different for unskilled workers--whose higher supply …

for redistribution. We leverage a quasi-experiment in Finland, where every year on the so-called tax day, the authorities … part in the European Social Survey shortly before and after the event. We find that the tax day increases perceptions that … earnings of the top 10% are unfair, but that public support for redistribution remains largely unaffected. A notable exception …

I estimate permanent and transitory tax-price and income elasticity of charitable giving in Germany using a rich panel … data of tax return for the years 2001-2006. Income tax reforms were implemented in 2004 and 2005. The results suggest that … the permanent tax-price elasticity varies significantly by income class, ranging from -0.2 for low incomes to -1.6 for …

on employee households. In order to investigate whether the treatment of families by the aggregate tax-benefit system can … significant contradiction of value judgments within the German tax-benefit system. From the perspective of our paper, there is no … convincing justification for this inconsistency. -- horizontal equity ; family taxation ; distributive justice ; tax …

robot tax that has featured prominently in the policy debate on automation and show that it could raise the capital stock … and per capita output at the steady state. However, the robot tax cannot induce a takeoff toward positive long-run growth. …

Tax expenditures are generally defined as those government expenditures carried out through tax legislation …, regulations, and practices that reduce or defer taxes for some taxpayers. There is a general concern that the tax expenditures … negatively affect the budget and tax policies, which in turn affect the transparency, efficiency, and equality of the fiscal …

This paper uses standard fiscal incidence analysis to study how much income redistribution and poverty reduction are …

“the rich are powerful and they dont like taxes, hence we have little taxation and little redistribution.” That is a good … taxation and non-negligible redistributive efforts. But in some of those cases such redistribution comes hand in hand with … outcomes (including the degree of redistribution and others). We postulate that each configuration of social outcomes emerges …