democracy), imply that taxes and subsidies (re)distributing income are based on given « natural resources », the main of which …). Equivalently, each gives to each other the product of the same labour. Or, again, each receives the same « basic income » financed …

offered to one-earner couples, and the taxation of capital income. In each of these cases, we highlight inefficiencies in the …

focus on the possible distance, for some types of income, between the area of mobility of the income and that of sovereignty …

economies of the European Union. Spain stands out for the low weight of its tax revenues in GDP relative to the EU27 average … fact, Spain has the lowest weight of consumption taxation in the European Union. As regards labour taxation, revenue raised … as a proportion of GDP is similar to the EU27 average, although the weight of social security contributions in GDP, in …

generated a rise in revenue. However, there is no general trend observable in labour taxation or indirect taxation. The transfer …

The effects of personal income tax changes are usually analyzed by comparing the inequality of income distributions … before and after the tax policy change on a fixed pretax income distribution. This constant-population methodology aims at … income distribution is not fixed. For the Italian case, it is shown that the additional redistributive outcome displayed by …

source in Belgium. The Belgian differential taxation of saving vehicles distorts investment decisions, hampering the … effects on workers’ labour market decisions. Recognising the latter, the authorities have aimed at reducing taxation on labour … targeted and at times subject to conflicting objectives. The end result is that the interaction between the personal income tax …

Tax reform is an urgent priority, as Japan needs as much as 5% to 6% of GDP of additional government revenue just to … stabilise public debt, which has risen to 180% of GDP. In addition to raising revenue, tax reform should promote economic growth …, address the deterioration in income distribution and improve the local tax system. Additional revenue should be obtained …

taxes for additional revenue. There is also scope for raising personal income tax revenue from its current low level by … broadening the base by reducing the exemptions for personal income. The planned cuts in the corporate tax rate should be financed … expansion of the earned income tax credit to address widening income inequality. In addition, the local tax system should be …

designed to identify subjects of taxation tax, taxable materials to evaluate and determine and quantify the state charged the … which the operation is performed (request required) to impose taxes for taxpayers with income and wealth according to their …