taxes at the core. Additional topics addressed include a range of dynamic issues, the unit of taxation, tax administration …

income, corporate income, payroll, and estate and gift taxes with a 23 percent effective retail sales tax plus a progressive … rebate. The 23 percent rate generates more revenue than the taxes it replaces, but the rebate's cost necessitates scaling … here, current effective marginal labor taxes are higher or much higher than 23 percent. Take our stylized 45 year …

collecting revenues from individuals who will tend to resist. The coercive nature of collection taxes implies that the resource … optimal tax systems, which embraces the insights of optimal taxation but also considers the technology of raising taxes and …

desirable directions, but it also makes Pigovian taxes on negative externalities less effective …

Based on matching household surveys for three central European countries, Bulgaria, Hungary and Poland, we explore the …

econometric identification problems. Furthermore, using data from the late 90s from transition Russia, it is argued that one …

explain a small part of Russia's increasing wealth inequality. The biggest beneficiaries were not the so-called "oligarchs … comparable state enterprises and companies sold to incumbent managers, and helped fuel Russia's rapid growth after 1999 …

) by the Nazis during World War II and long-run economic and political outcomes within Russia. Cities that experienced the … it induced in the social structure, in particular the size of the middle class, across different regions of Russia …