according to income levels and gender. This paper is based on the National Household Sample Survey (PNAD) carried out by the … (MAs) in the country, than the in the other MAs. Second, workers in the poorest population segment (1st income decile … times. However, these worsening conditions have been more pronounced in the 1st income decile and especially the 7th-10th …

within EMU. We differentiate between three different scenarios: public revenue equalisation, tax harmonisation and a …

tax revenue before redistribution. Aside from this internalized revenue, referred to as the marginal tax-back rate, the …-exploit their tax bases. By means of a stylized model we show that the member states have an incentive to align the effective tax … rates on their residents with the level of the tax-back rate. We empirically test the model using state-level and micro …

Concurrent taxation is a feature of many federal systems. As a consequence of this fact, the tax policy of one level of … government affects the tax base of the other. This paper carries out a theoretical analysis of the interdependent tax ….S. federal system in practice and that formally link the taxes employed at various levels of government (i.e.: tax deductibility …

education and demand for leisure. We drive sufficient conditions for tax competition to lead to too low wage tax rates. We …

not and will not rely on non-benefit taxes, such as the income tax. Yet we observe reliance on income taxes by local …-level income tax) will tend to lower national income tax rates, although this must be qualified because it also depends on the … mobility of the population. A second implication is that fiscal expansion of the EU to include an EU-level income tax may tend …