Commission in the Annual Growth Survey of November 2012: shifting taxation away from labour, broadening tax bases, reducing …

limited magnitude. Tax incentives to support research and development have grown in importance, and have contributed to …

education. I find that the argument in favour of dual income taxation is strengthened. A comprehensive proportional income tax …

taxes are found to be most harmful for growth, followed by personal income taxes, and then consumption taxes. Recurrent …, be to shift part of the revenue base from income taxes to less distortive taxes such as recurrent taxes on immovable …-designing taxation within each of the broad tax categories could in some cases ensure sizeable efficiency gains. For example, reduced …

labor force is mobile across countries. The policy instruments include both commodity taxation and nonlinear income taxation …

labor force is mobile across countries. The policy instruments include both commodity taxation and nonlinear income taxation …

entirely by income differences. …

We extend the Mirrlees model of optimal income taxation to include the optimal provision of public goods and we analyze … the problem of budget balancedness. …

economy. GDP’s origin and widespread adoption is examined as well as the development of the notion of national income … expressing the main fiscal indicators, and particularly the tax burden, as a percentage of GDP rather than NDPF (Net Domestic …