study the economic effects of introducing two elements of a fiscal union: Firstly, an EU-wide tax and transfer system and … secondly, an EU-wide system of fiscal equalisation. Using the European tax-benefit calculator EUROMOD, we exploit … tax and transfer systems by a European system would lead to significant redistributive effects both within and across …

This paper investigates the factors that shape governments’ capacity to collect revenue. To do so, it analyses how tax … revenue responds to tax rates using evidence from a panel of 34 OECD countries over 1978-2014. The estimations show that the … response of revenue to rates weakens as rates become higher, confirming the existence of a hump-shaped relationship between tax …

This paper provides a detailed analysis on the incidence of the tax structure on the labor market. To do so it goes …;compositionquot; effect defined as a payroll tax bias (PTB): the proportion of payroll taxes paid by employees with respect to the one paid by …

the earlier 2005 study using the most recent datasets and tax codes, the coverage being confined in this paper to 35 …, except for the elasticities of corporate income tax revenue which are revised up in most cases. …

This paper produces a comprehensive assessment of income redistribution to the working-age population, covering OECD … countries over the last two decades. Redistribution is quantified as the relative reduction in market income inequality achieved … data. A detailed decomposition analysis uncovers the respective roles of size, tax progressivity and transfer targeting for …

redistributive taxation. In a formal model of redistribution with international migration and fiscal competition we derive the main … tax burdens, and b) this relation is stronger for the upper-middle range of the income distribution …

This paper provides an empirical investigation on the drivers of tax and transfer income redistribution to working … technological change. The baseline model is augmented with major direct policy drivers of income redistribution covering tax revenue … contributed to the decline in income redistribution include a flattening of the tax schedule in the upper-part of the wage …

microsimulation software, EUROMOD, linked to EU-SILC survey data. Automatic stabilisation effects, particularly through benefits, are … and how well tax-benefit systems redistribute. We examine how the distribution of income in the EU countries which were … inequality, changes in discretionary tax-benefit policy and automatic stabilisation effects.We implement this approach using the …