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 …

Ravn (2013), we show that inferences cannot be made about the effects of tax changes on output, labor, or investment. …

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 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 …

This paper studies how investment tax incentives stimulate output in an estimated medium-scale dynamic stochastic … general equilibrium model. We find that the horizon following a positive shock to investment tax incentives is crucial. The …

This paper studies how investment tax incentives stimulate output in a medium-scale DSGE model, which allows for a … variety of fiscal financing mechanisms. We find that the horizon following a positive shock in investment tax incentives is … analysis also contributes to the time-to-build profile of the fiscal multiplier. The results suggest that investment tax …