taxes are progressive and investigates whether tax reforms have made the poor better or worse off. Household survey analysis …

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 …

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 …

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

financed by consumption taxes; agents do not substitute between human and physical capital as a result of changes in …

This paper examines the relative merits of two dominant economic instruments for reducing pollution—”green” taxes and … other. In practice, however, most countries have relied more on taxes than on permits to control pollution. The analysis …. While many, particularly European countries, currently have long-term programs involving environmental taxes, a willingness …