private marginal tax rates: the Economic Recovery Tax Act (1981) and the Tax Reform Act (1986). The second part introduces and …-Side Economics” was the “Laffer Curve” where tax rate cuts played a central role. The last two parts deal with the concrete effects … of private marginal tax rate cuts. In particular, inequality and fiscal revenue. It also focuses on the criticisms …

distortionary consequences of the tax system. This tool could be useful instrument in economic analysis regarding the effects of a …

This book presents a thorough analysis of international experience that offers insights into budgetary tax expenditures …, their evaluation and the use of information for fiscal policy purposes. The author analyzes Russian practice in vested tax … benefits and exempts, carries out their quantitative evaluation, drafts policy proposals regarding implementation of budgetary …

The paper discusses general approaches to taxation of companies’ income, explains the role of some tax laws provisions …

This book presents a thorough analysis of international experience that offers insights into budgetary tax expenditures …, their evaluation and the use of information for fiscal policy purposes. The author analyzes Russian practice in vested tax … benefits and exempts, carries out their quantitative evaluation, drafts policy proposals regarding implementation of budgetary …

The paper discusses general approaches to taxation of companies’ income, explains the role of some tax laws provisions …

tax in Germany is going on. With respect to the r educed top tax rate of 42 percent in a meantime and now 45 percent high … income earners seem to be privileged. However, focusing solely on the top income tax rate is an inadequate limitation of the … redistributive effects of the income tax are ignored. Furthermore, defining income brackets in nominal terms has an entirely …

This book presents several microsimulation models that can be used to assess the welfare consequences of a number of …