economy ; tax burden ; regulation ; unemployment ; cointegration ; error correction models ; MIMIC models …

technologies. This need not imply slack in the public sector, but may be a rational response to its wage tax advantage over private … firms. A tax-favored treatment of public production precludes production efficiency. It reduces welfare when labor supply is … constant. With an elastic labor supply, a wage tax advantage of the public sector may improve welfare if it allows for a higher …

; regulation ; tax burden …

income tax systems spanning the twenty five year period from 1981 to 2005. Using complete national income tax schedules, we … calculate actual average and marginal tax rates at different income levels as well as time-varying measures of structural … progressivity and complexity of national tax systems. We show that frequent alterations of tax structures have reduced tax rates at …

investigate empirically the long-run characteristics of tax evasion and the relationship with the tax burden. We focus on three … estimating the average tax burden, we investigate the size and dynamics of the over-burden traceable back to tax evasion. Second …, exploiting cointegration techniques, we quantify the elasticity between tax evasion and the average tax rate in Italy. We then …

and gross income growth patterns may differ substantially when a progressive tax system allows for deduction opportunities …. Exploiting unique matched employer-employee data with information on tax payments and employee mobility, we find that gross … employees adjust their tax-shielded consumption and savings (in particular, deductible private pension contributions and …

This paper is the first to provide evidence of efficient taxation of groups with heterogeneous levels of 'tax morale …'. We set up an optimal income tax model where high tax morale implies a high subjective cost of evading taxes. The model … predicts that 'nice guys finish last': groups with higher tax morale will be taxed more heavily, simply because taxing them is …

: two standard measurements, namely the tax wedge and the marginal effective tax rate (METR); and a new, innovative … measurement called formalization tax rate (FTR). The novelty of the latter is that it measures disincentives stemming not only … approach. Using EU-SILC 2008 data and OECD Tax and Benefit data for six Eastern European countries (Bulgaria, Czech Republic …

influential factors on the shadow economy and/or shadow labor force are tax policies and state regulation, which, if they rise … ; shadow labor force ; tax morale ; tax pressure ; state regulation ; labor market …