The possible non linearity of the income elasticity of child labour has been at the centre of the debate regarding both … novel results. From a theoretical point of view, for any given transfer size, there is a critical level of household income … below which an increase in income has no impact on child labour and education. We estimate the causal impact of an increase …

propose redistributive tax and welfare reform, extended codetermination, subsidised profit sharing and employee buyouts. …

, including the tax rates. Fathers of these individuals are first-generation immigrants who migrated from 81 different countries …

large-scale field experiment in collaboration with Uruguay's tax authority to address this question. We sent letters to 20 … significant effect on tax compliance but in a manner that was inconsistent with Allingham and Sandmo (1972). Our findings are … neglect. According to this model, audits may deter tax evasion in the same way that scarecrows frighten off birds. …

While there is an extensive literature on tax evasion a further aspect of cheating on the state, namely benefit fraud … differences between benefit fraud and tax evasion due to differing social norms. We define the concepts of benefit morale and tax … large micro data set of respondents from 29 OECD member countries, shows that benefit morale and tax morale have different …

Ireland is one of the countries most severely affected by the Great Recession. National income fell by more than 10 per … crisis, and deep fiscal adjustment. This paper examines the income distribution consequences of the recession, and identifies … the impact of a broad range of austerity policies on the income distribution. The overall fall in income was just under 8 …