The flat income tax has become increasingly popular recently, yet its implementation is limited to Eastern Europe. We … analyse the distributional and efficiency eects of flat tax scenarios for Western European countries. Our simulations show … that flat tax rates required to attain revenue neutrality with existing basic allowances improve labour supply incentives …

Using panel data on the full population of corporate tax returns of Armenian firms, we study the behavioral response of … filing and paying taxes declines from monthly to quarterly; and iii) no response to a tax notch created by the registration … threshold of the value added tax. Exploiting tax audits, we provide evidence suggesting that income under-reporting drives the …

Using panel data on the full population of corporate tax returns from Armenia, we study behavioral responses of firms … response to the VAT registration threshold notch. Exploiting tax audits, we provide evidence suggesting that income under …

Using panel data on the full population of corporate tax returns from Armenia, we study behavioral responses of firms … response to the VAT registration threshold notch. Exploiting tax audits, we provide evidence suggesting that income under …

Using panel data on the full population of corporate tax returns of Armenian firms, we study the behavioral response of … filing and paying taxes declines from monthly to quarterly; and iii) no response to a tax notch created by the registration … threshold of the value added tax. Exploiting tax audits, we provide evidence suggesting that income under-reporting drives the …

common empirical approach and a complete simulation of tax-benefit policies affecting household budgets. We find that wage … robust to several modelling assumptions. We show that differences in tax-benefit systems or demographic compositions explain …