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 …

We evaluate the effectiveness of a more progressive tax scheme in raising government revenues. We develop a life …-cycle economy with heterogeneity and endogenous labor supply. Households face a progressive income tax schedule, mimicking the … Federal Income tax, and flat-rate taxes that capture payroll, state and local taxes and the corporate income tax. We …

This paper is the first to provide evidence of efficient taxation of groups with heterogeneouslevels of ‘tax morale …’. We set up an optimal income tax model where high tax morale impliesa high subjective cost of evading taxes. The model … predicts that ‘nice guys finish last’: groupswith higher tax morale will be taxed more heavily, simply because taxing them is …

effects of taxation on both labour costs and the net incomeof employees. This paper presents estimates of the tax burdens …

about the right weight.The derived demand for cigarettes has important implications for tax policy. Under reasonable …

by offering some workers "secondary contracts". When calibrated using aggregate tax revenue data, the model delivers … investigate the fiscal and welfare effects of varying the avoidable and unavoidable shares of labor income tax while keeping the … labor tax evasion makes tax revenues more elastic, but full tax compliance need not be a welfare enhancing policy mix …

and inequality. Finally, from the point of view of labor markets, by aiming to reduce perceived tax-wedges. This could be …

of taxation on both labour costs and the net income of employees. This paper presents estimates of the tax burdens facing …International comparisons of minimum-wage levels have largely focused on minimum wages before tax, ignoring the effects … importance of minimum-wage adjustments and tax reforms in driving these changes. Statutory minimum wages are in place in 21 OECD …

This paper is the first to provide evidence of efficient taxation of groups with heterogeneous levels of 'tax morale …'. We set up an optimal income tax model where high tax morale implies a high subjective cost of evading taxes. The model … predicts that 'nice guys finish last': groups with higher tax morale will be taxed more heavily, simply because taxing them is …