better serve their interests. It then explores the welfare costs from cascading taxes, showing that these may actually be …

in part to corruption, and certain taxes are more affected than others. Taxes that require frequent interaction between … the tax authority and individuals, such as taxes on international trade, seem to be more affected by corruption than most …

small tax rate cuts, which decrease incentives to evade taxes, can lead to increased revenues through spillovers - creating … Laffer effects. Interestingly, tax rate cuts here imply increasing effective taxes. The model is consistent with what …

of the fiscal and generational imbalances would require all taxes to go up and all transfers to be cut immediately and …

period, taxes increased, particularly the effective marginal tax rate on labor income. Using a standard general equilibrium … growth model with taxes, I quantitatively assess the role played by the evolution of taxes on the evolution of hours worked … line with other studies, such as Prescott (2002), which find taxes play an important role in explaining aggregate hours …