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 …

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 …

. 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 …

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 …