Tax reforms are crucial to promoting inclusive growth in India. The replacement of a myriad of consumption taxes by a … Goods and Services Tax (GST) will boost India's competitiveness, investment, job creation and tax compliance. The potential … productivity by reducing distortions in the allocation of resources which emanate from the corporate income tax; iv) boost job …

This paper analyses income inequality in Ireland using a new panel dataset based on the administrative tax records of … deterioration of the labour market. The data confirms that the tax system is highly progressive at the high end of income … function in the tax and benefit system was enhanced during the last decade, not only because more income support was …

approach to examine the consequences of increases in the generosity of the Earned Income Tax Credit (EITC), a work …

concentrated and the tax and transfer system has little redistributive impact. The tax-to-GDP ratio remains low. Consumption taxes …, which tend to be regressive, account for the bulk. The progressivity of income taxes had been undermined by generous tax … reliefs, which benefit the well-off most and increase tax avoidance opportunities. The tax system should be reformed to …

This paper rethinks the design of the income tax by assuming that the objective of the tax is not to redistribute from … earnings, a motivation for the tax proposed in Buchanan (1976). The income tax provides insurance by collecting money on net … states to offer heterogeneous tax/transfer programs, each state attracting a different clientele in the population. Given the …

. This review examines ways forward for policy on several fronts: indirect taxation; household income tax and social benefits …Ensuring tax and transfer systems bring sufficient revenue to reach macroeconomic fiscal targets, address societal … goals in re-distribution and social welfare, recognise the influence taxation has on businesses’ competitiveness and …

. First, it argues that Chile needs to increase income redistribution through its tax and transfer system towards levels …

-lasting effects on that child's outcomes. We take advantage of the January 1 birthdate cutoff for U.S. child-related tax benefits … of income. Using the universe of administrative federal tax data in selected years, we show that this transfer in infancy … increases in federal income tax revenue …