analysis is novel in that we captureimportant elements of the tax-transfer system and fully take into account …

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 …

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 …

key finding is that the best fiscal policy to stimulate the economy is a deficit-financed tax cut and that the long term …

certain that the government could use profit tax to make up any shortfall in tariff revenue and also make the consumers and …

of tax revenue to be raised isendogenously fixed and tax schemes are balanced. We show that, in contrastwith the …

While there is an extensive literature on tax evasion a further aspect of cheating on the state, namely benefit fraud … differences between benefit fraud and tax evasion due to differing social norms[...] …

taxation affects tax revenue in general equilibrium. We then calibrate themodel for the US and explore quantitatively the … revenue effects from capital taxation. Wetake adjustment dynamics after a tax change explicitly into account and compare … very flat Laffer curve for all capital taxes as well asfor tax depreciation allowances... …