In this paper we provide an overview of the literature relating labour supply to taxes and welfare benefits with a … free choice over their hours of work. We then consider fixed costs of work, the complications introduced by the benefits … work is that in order to estimate the impact of tax reform and be able to generalise results, a structural approach that …

This paper uses a survey-based approach to test alternative methods of channeling tax relief to donors - as a tax … suggesting that consumers may not react to tax changes. In the case of tax subsidies for donations, this has implications for …

In 2007 and 2008 Polish governments introduced a series of reforms which led to a substantial reduction in the tax … considered together the package of introduced reforms brought much greater reductions in the tax burden compared to a widely … discussed 15% 'flat tax'. In the analysis we show the effects of the reforms both for the employed and for the non …

This paper describes tax reforms in OECD countries over the last 20 years and how they are related to tax competition … overview of the empirical evidence on tax competition. Our conclusion is that the evidence for some interdependence in tax … setting behaviour is strong, although the exact process driving this remains unclear. While the most basic tax competition …