This paper provides evidence of efficient taxation of groups with heterogeneous levels of ‘tax morale’. We set up an … optimal income tax model where high tax morale implies a high subjective cost of evading taxes. The model predicts that ‘nice … guys finish last’: groups with higher tax morale will be taxed more heavily, simply because taxing them is less costly …

The success of the flat rate tax in Eastern Europe suggests that this concept could also be amodel for the welfare … states of Western Europe. The present paper uses a simulation modelto analyse the effects of revenue neutral flat rate tax …

How do different components of the tax and transfer systems affect disposable incomeinequality? This paper explores the … redistributive effects of different tax benefit instruments inthe enlarged EU based on two approaches. Inequality analysis based on …

quantitative analysis of important economic effects of an EU income tax. Using the European tax-benefit calculator EUROMOD, we … simulate detailed individual budget curves in order to estimate an average EU tax system . Three key issues are analyzed …: firstly, we assess the direct distributional implications of an EU tax (partly) replacing national tax systems. Applying …

. We circumvent these problems by using an 11-year panel of data on 11,441 German municipalities' tax rates, 8 percent of … find a negative effect of corporate taxation on wages: a 1 euro increase in tax liabilities yields a 77 cent decrease in …-skilled workers, who arguably extract higher rents in collective agreements, bear a larger share of the corporate tax burden. …

How do different components of the tax and transfer systems affect disposable income inequality? This paper explores … the redistributive effects of different tax benefit instruments in the enlarged EU based on two approaches. Inequality …

-employee dataset LIAB. IZAΨMOD consists of three components: First, a static module simulates the effects of a tax reform on the budget …

This paper analyzes the effectiveness of the tax and transfer systems in the European Union and the US to act as an …

This paper analyzes the effectiveness of the tax and transfer systems in the European Union and the US to act as an …

misfortune, while they allow them to enjoy the fruits of their effort. This paper introduces fairness in a tax-benefit scheme … family composition, the degree of control is positive, i.e. it can be changed by exerting effort. We derive the fair tax … benefit formula as well as two testable predictions. We provide the first estimates of implicit tax rates for different …