story, since even controlling for total tax collections, levels of national income, government decentralization, and … opportunities to use the tax system to protect individuals and the environment by discouraging the consumption of quot …

We examine the measurement of tax expenditures, as well as review issues concerning the classification of tax … estimating tax expenditures. Unlike most previous work on the topic, we focus on how features of the current tax system including … the alternative minimum tax and sunset rules complicate and compromise the value of information provided by the tax …

-80% rate noted by the World Bank in countries with effective tobacco control policies. Moreover, low and stagnant tax rates …

A notable feature and principal virtue of Tax by Design is its system-wide perspective on different elements of the tax … and extend Tax by Design's analysis regarding the VAT, environmental taxation, wealth transfer taxation, and income …

This paper compares marginal and average tax rates on working and saving under our current federal tax system with … those that would arise under a federal retail sales tax, specifically the FairTax. The FairTax would replace the personal … income, corporate income, payroll, and estate and gift taxes with a 23 percent effective retail sales tax plus a progressive …

We study how strongly individuals respond to tax simplicity and how they learn about the complexities of the tax system …. We focus on the self-employed, who can more easily adjust to tax incentives and whose responses directly stem from their … own understanding of the tax system. We use new French tax returns data from 1994 to 2012. France serves as a good quasi …

by increasing the demand for government spending while making it more costly to raise tax revenue. Greater international … mobility of economic activity, and associated responsiveness of the tax base to tax rates, increases the economic distortions … created by taxation. Countries with small open economies have relatively mobile tax bases; as a result, they rely much less …

taxes on corporate income. We consider a number of tax systems which have been proposed, distinguishing them in two main … dimensions: the definition of what is to be taxed, and where it is to be taxed. We suggest that a tax levied on economic rent …

.S. earnings data, which shows that moving to a tax system that allows individuals to choose their tax schedule increases social …

This paper provides estimates of federal tax rates by income groups in the United States since 1960, with special …. The progressivity of the U.S. federal tax system at the top of the income distribution has declined dramatically since the … in statutory top marginal individual income tax rates has contributed only moderately to the decline in tax progressivity …