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 …

Estonia. It makes use of microsimulation modelling approach and applies the EU tax-benefit model EUROMOD to quantify the first …The paper studies the impact of tax-benefit policies on the distribution of household incomes and work incentives in … social benefits. According to the simulations, 2016-2017 policies increased household incomes relative to inflation and were …

maintains progressive personal income tax rates, gradually withdraws low-income support and provides additional benefits for low …This paper assesses Italy’s 2019 tax and benefit reforms, analyses hypothetical reforms and proposes a reform package … that balances goals of reducing poverty, encouraging employment and fiscal sustainability. Using the OECD’s Tax-Benefit and …

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 …

. Reforms should strengthen income protection by ensuring that cash benefits provide adequate and tailored support to those in …

the tax and benefit system in Hungary on some indicators of financial incentives to enter the labour market derived from … OECD tax and benefit models. While personal income taxes were cut and the system of tax allowances for families became more … generous other welfare benefits were reduced or phased out, which causes significant changes in the incentives for workers …