We study the effects of revenue-neutral labor tax reforms in an imperfectly competitive domestic labor market under … Nash wage bargaining and flexible outsourcing. A revenue-neutral increase in the wage tax progression will decrease the … negotiated wage rate, increase domestic labor demand and decrease international outsourcing. In the presence of wage tax …

compare Germany to many other European countries and to investigate the impact of tax reforms on poverty and richness. Using …

The flat income tax has become increasingly popular recently, yet its implementation is limited to Eastern Europe. We … analyse the distributional and efficiency effects of flat tax scenarios for Western European countries. Our simulations show … that flat tax rates required to attain revenue neutrality with existing basic allowances improve labour supply incentives …

There exists a wide variety of tax treatments of pensions across the world. And the reasons for such a range of regimes …

income tax systems spanning the twenty five year period from 1981 to 2005. Using complete national income tax schedules, we … calculate actual average and marginal tax rates at different income levels as well as time-varying measures of structural … progressivity and complexity of national tax systems. We show that frequent alterations of tax structures have reduced tax rates at …

Primary healthcare institutions (PHIs) in China have experienced a sizable decline in medical services in recent years …. Despite the large regional disparities in China, there is a lack of evidence on the differential patterns of medical services … provider in China, we applied a multilevel linear model and a geographically weighted regression to examine spatial …

household has poor access to water. For testing we use data from rural villages in the China Health and Nutrition Survey. We …

response to changes in their parents' income. Exploiting a unique policy intervention in China, we examine using a difference …

countries in the last two decades. Using the introduction of a new public policy in China, we estimate the effects of pension …

We find a strong positive sibling spillover effect in two-children households in rural China, as measured by an …