Using a simple model of income redistribution, we show that the government may use tax evasion as a way to redistribute … income from the non- evaders to evaders. This will result then to a negative association between income inequality and per …

This paper seeks to examine the effect of income inequality on the structure of tax policies. We first use a simplified … remains robust across various alternative measures of income inequality and most importantly through alternative political … regimes. In addition, our analysis investigates the role of the tax structure on the relationship between income inequality …

This paper seeks to examine the effect of income inequality on the structure of tax policies. We first use a simplified … remains robust across various alternative measures of income inequality and most importantly through alternative political … regimes. In addition, our analysis places the spotlight on the potential reverse causality between income inequality and …

The article studies the optimal redistribution system, achieved by direct taxation, indirect taxation and public …

in terms of inequality, poverty, redistribution and progressivity of the income tax system in Greece, Hungary and Italy …

goals in re-distribution and social welfare, recognise the influence taxation has on businesses’ competitiveness and …’échelle macroéconomique, d’atteindre les objectifs sociétaux visés en termes de redistribution et de protection sociale, de prendre en compte …