recent decades, and what they might look like in the next 20 years. Top marginal tax rates on labor and business income of … combination of reduced marginal tax rates, light taxation of income from capital and business activities, and increase of SSC …, have resulted in income tax systems that create disincentives to work and incentives for informality, and contribute little …

Tax administration reforms can play an important role in fiscal adjustment. This role is examined by reviewing … Indonesia's tax reform cum fiscal adjustment experience since 2001. The paper describes Indonesia's fiscal adjustment strategy …, its tax administration reforms, and assesses the impact of these reforms on fiscal adjustment. Evidence suggests tax …

alternative tax systems and identify potential distortions. Although the model is a highly simplified, it incorporates many …

Policymakers are struggling to accommodate cryptocurrencies within tax systems not designed to handle them; this paper … concentrated at the top, but many crypto investors have only moderate incomes. The capital gains tax revenue at stake worldwide may …