longitudinal data from the China Health and Nutrition Survey, we have found a positive, age-enhancing income gradient of child … controls. Using the fact that the rural tax reform implemented since 2000 created an exogenous variation in family income … independent causal effect on child health. -- child health ; income gradient ; rural tax reform …

The flat income tax has become increasingly popular recently, yet its implementation is limited to Eastern Europe. We … analyse the distributional and efficiency effects of flat tax scenarios for Western European countries. Our simulations show … that flat tax rates required to attain revenue neutrality with existing basic allowances improve labour supply incentives …

In 2007 and 2008 Polish governments introduced a series of reforms which led to a substantial reduction in the tax … greater reductions in the tax burden compared to a widely discussed 15% "flat tax". In the analysis we show the effects of the … little attention has been given to the recent Polish reforms. -- Work incentives ; tax wedge ; labour costs ; employment …

compare Germany to many other European countries and to investigate the impact of tax reforms on poverty and richness. Using … comprehensive analysis of richness. -- Richness ; affluence ; poverty ; tax reform ; flat tax …

We study the effects of revenue-neutral labor tax reforms in an imperfectly competitive domestic labor market under … Nash wage bargaining and flexible outsourcing. A revenue-neutral increase in the wage tax progression will decrease the … negotiated wage rate, increase domestic labor demand and decrease international outsourcing. In the presence of wage tax …

We assess the effects of U.S. tax policy reforms on inequality by applying a new decomposition method that allows us to … disentangle mechanical effects due to changes in pre-tax incomes from direct effects of policy reforms. While tax reforms … effect at the lower half of the distribution, the disequalizing effects of Republican reforms are due to tax cuts for high …

-cognitive characteristics. This paper evaluates the parental response to non-cognitive variation across siblings in rural Gansu province, China …

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 …

This paper presents an evaluation of the tax-transfer treatment of married couples in 15 EU countries using the EUROMOD … microsimulation model. First, we show that many tax-transfer schemes in Europe feature negative jointness defined as a situation where … the tax rate on one person depends negatively on the earnings of the spouse. This stands in contrast to the previous …

effect of tax-benefit policies. We simulate this effect in the framework of a collective model of labor supply when shifting … from a joint to an individual taxation system in France. We show that the net-of-tax relative earning potential of the wife … sensitivity analysis shows that the collective model would be required if the tax reform was both radical and of extended scope. …