payments and old-age provision. To integrate retirement benefits and their tax treatment, an intertemporal approach is used …A model is presented for simulating the tax burden on highly skilled manpower. The effective average tax rate, defined …. The results indicate a wide dispersion of tax rates across Europe and the US. Slovakia, Switzerland and the US tax highly …

The present paper seeks to explain the pattern of income redistribution in a globalised world of increased market … affects redistribution. …

technology are endogenous, redistribution to low-skilled individuals may actually not improve disposable low-skilled income …