responses to the reform are entirely driven by the traditional substitution and income effects as in a unitary model. For some … households only, the reform alters the intrahousehold distribution in a way that tends to change normative conclusions. A … sensitivity analysis shows that the collective model would be required if the tax reform was both radical and of extended scope. …

influence future discussions of tax reform. Indeed, this can already be recognised in the Henry Review. As far as income … earnings. This paper argues against this direction of reform on the grounds that it is based on a model of household behaviour … direction for reform is towards more progressive taxation of both labour earnings and capital income, although not necessarily …

This paper follows the theory of optimal taxation and the goal is to identify a tax/benefit design that maximizes …

Using micro-level data, we examine the effects of Russia's 2001 flat rate income tax reform on consumption, income, and … find that large and significant changes in tax evasion following the flat tax reform are associated with changes in … taxpayers to the flat tax reform is small relative to the tax evasion response. Finally, we develop a feasible framework to …