This paper characterises the Laffer curve of each individual taxpayer in a schedular multirate income tax with income … shifting. Analytical expressions for the revenue-maximising tax rate and the revenue-maximising elasticity are provided for the … these to the Spanish income tax demonstrates that 49.46% (58.49%) of the taxpaying population in the non-savings tax base …

tax data from 2008 to 2017, we find evidence of bunching atthe first tax kink (ETI=0.7) and missing mass around the second … tax kink (ETI=0.4). Eventhough we detect heterogeneity in responses depending on taxpayers' personal and …

Donaldson (1984) index of tax progressivity is employed. This enables contributions from vertical redistribution and horizontal … characterizations of redistributional effects of income tax schedules; the fixed-income procedure of Kasten, Sammartino and Toder (1994 …

Donaldson (1984) index of tax progressivity is employed. This enables contributions from vertical redistribution and horizontal … characterizations of redistributional effects of income tax schedules; the fixed-income procedure of Kasten, Sammartino and Toder (1994 …

This paper exposes and explains the various ways in which value judgements can be instilled into an income tax system …, or, if inherent in a pre-existing one, can be drawn out and understood. A putative EU-wide income tax, additional to the … "equivalent income function", and the equal treatment command modelled in terms of it, the resultant tax will in general be …