, tax reforms have been tabled, both for direct taxes and for the complex and inefficient system of indirect taxes …

higher. Retirement is desirable in this case, and social security transfers are the means by which such retirement is induced …

Taxes and transfers reduce inequality in disposable income relative to market income. The effect varies, however …, across OECD countries. The redistributive impact of taxes and transfers depends on the size, mix and the progressivity of … redistributive impact as countries characterised by much higher taxes and transfers (e.g. Germany) because they rely more on income …

assumptions indicate that increasing household direct taxes would reduce income inequality, while cutting transfers by the same …. In particular, relatively little weight has been given to reducing tax expenditures and raising taxes on immovable … certain tax expenditures, hiking taxes on immovable property and broadly-based consumption taxes. Increases in capital income …

; taxes on property and wealth; business taxation; and evasion, avoidance and administration issues. This Working Paper …