This paper investigates the factors that shape governments’ capacity to collect revenue. To do so, it analyses how tax … revenue responds to tax rates using evidence from a panel of 34 OECD countries over 1978-2014. The estimations show that the … response of revenue to rates weakens as rates become higher, confirming the existence of a hump-shaped relationship between tax …

the earlier 2005 study using the most recent datasets and tax codes, the coverage being confined in this paper to 35 …, except for the elasticities of corporate income tax revenue which are revised up in most cases. …

This paper produces a comprehensive assessment of income redistribution to the working-age population, covering OECD … countries over the last two decades. Redistribution is quantified as the relative reduction in market income inequality achieved … data. A detailed decomposition analysis uncovers the respective roles of size, tax progressivity and transfer targeting for …

This paper provides an empirical investigation on the drivers of tax and transfer income redistribution to working … technological change. The baseline model is augmented with major direct policy drivers of income redistribution covering tax revenue … contributed to the decline in income redistribution include a flattening of the tax schedule in the upper-part of the wage …

the experience of 34 OECD countries over 1980-2014 to assess the effects of changes in the tax structure on the long … while keeping government size constant typically lift long-term output per capita when they involve cuts in the labour tax …-income effects of revenue-neutral reductions in labour tax wedges are broadly in line with intuition: the relative position of those …

, simple analytical conditions for a tax cut to be self-financing can be derived. The critical variable is not the tax rate per … se, but the transfer-adjusted tax rate. We discuss some conceptual issues in dynamic revenue analysis, and we explain why …-adjusted tax rates of the OECD countries to see which country has the highest potential for fiscal improvements; it turns out that …