The paper reviews changes in the tax mix in Canada and several developed countries over the past two decades and outlines the key factors that influence it. The tax mix in Canada is largely similar to other OECD countries with two major exceptions. The first is a larger percentage share of...

The aim of this paper is the study of three reforms of the Italian personal income tax that have been implemented over the past six years. The analysis is carried out in three stages. In the first stage we study their distributive effects using a static microsimulation model. In the second stage...

The aim of this paper is the study of three reforms of the Italian personal income tax that have been implemented over the past six years. The analysis is carried out in three stages. In the first stage we study their distributive effects using a static microsimulation model. In the second stage...

This paper examines the effects on household labour supply of Spain s latest Personal Income Tax reform, dating back to 1999. It starts with a theoretical analysis of how labour supply is influenced by the tax setting in which agents make their decisions, and a look at the tax situation of...

This chapter gives an overview of the male labour supply literature, focusing on what that literature implies for the design of the tax-transfer system. According to conventional wisdom, male labour supply is rather insensitive to tax rates. This, in turn, implies that the welfare losses from...

We examine the importance of possible non-random attrition to an econometric model of life cycle labor supply including joint nonlinear taxation of wage and interest incomes and latent heterogeneity.We use a Wald test comparing attriters to nonattriters and variable addition testing based on...