The authors analyze to what extent and how the tax burden should be shifted towards top income earners in order to … by income groups, they prove that for three types of revenue-neutral linear personal income tax reforms based on Pfähler … sufficiently small (e.g. 1%), the best option is allocating tax changes proportionally to net income, and the worst doing it …

income tax model in 2007. The authors estimate the elasticity of taxable income (ETI) with respect to the marginal net tax … effect. For the empirical analysis, they use microdata from the Spanish personal income tax return panel disseminated by the … Spanish Institute of Fiscal Studies. The main results show that the 2007 tax reform resulted in a range of elasticity values …

empirically the effect of remittances and its interaction effect with tax on shadow economy by using panel data covering the …-recipient government, operating in tax environment of some regimes (imposition of different levels and kinds of taxes), predicts a negative … effect of remittances on shadow economy, is mitigated by a higher tax regime. In other words, the paper argues that a well …

The Ramsey approach to optimal taxation and Ramsey tax rules have amassed substance in economic theory. However, they … are often criticized on grounds of practicality, fairness, feasibility and some other aspects of designing actual tax … designing tax policy. It presents some recent tax reforms in the US and in the UK that have closely, if not completely, followed …

, we evaluate the size of automatic tax stabilisers and the cyclicality of discretionary fiscal policy. Additionally, we …

costly tax collection and exogenously given public spending and initial debt. They ask whether the externalities associated …

This paper investigates the implications for the nominal exchange rate of a Border Tax Adjustment (BTA) when there is … BTA neutrality. A border tax adjustment is a change from an origin-based system of taxation, that taxes exports but … direct taxes (e.g. a cash-flow corporate profit tax) can be subject to a BTA. In the US, a BTA for the corporate profit tax …