Tax reforms are crucial to promoting inclusive growth in India. The replacement of a myriad of consumption taxes by a … Goods and Services Tax (GST) will boost India's competitiveness, investment, job creation and tax compliance. The potential … productivity by reducing distortions in the allocation of resources which emanate from the corporate income tax; iv) boost job …

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 …

different normative focus of the two approaches and show that benefits have other aims than redistribution. Finally, our country …How do different components of the tax and transfer systems affect disposable income inequality? This paper explores … the redistributive effects of different tax benefit instruments in the enlarged EU based on two approaches. Inequality …

Tax revenues at 20% of GDP remain low compared to other Latin American countries and the OECD average and tax evasion … than households. Therefore, Colombia needs a comprehensive tax reform that boosts revenues and shifts the tax burden to … support more inclusive and green growth. Tax loopholes and exemptions that reduce the tax base and favour mainly the rich …

Reforms over the past two decades have produced a well-balanced, modern tax system. However, considerable revenues will … of total tax revenue but are levied on small tax bases, partly reflecting the distribution of income. A revenue source … less detrimental to growth is consumption taxes, which are mostly raised by the relatively broad value-added tax …

poverty. The tax-to-GDP ratio is low relative to other emerging market economies. The difficulty is to raise revenues without … denting growth or worsening inequality. Successive reforms have modernised the tax administration and increased the number of … taxpayers. Nonetheless, raising compliance is an ongoing challenge and investing in the tax administration rightly remains a …

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 …

poverty. As the crisis gained momentum, the action ofautomatic stabilisation mechanisms built into the national tax …

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 …