This paper examines whether income transparency - the public release of citizens' income information - affects support … release income information on Finland's top earners to the public. To identify causal effects we compare respondents who took …

is the Elasticity of Taxable Income (ETI). This paper contributes to the estimation of the ETI in developing economies …. We rely on a research design based on Ecuador's Reformatory Law of Tax Equity of 2007. By using personal income tax … administrative records, we show that, on average, the ETI (net-of-MTR) of the aggregated gross income is around -0.23. Also, we find …

discuss the implications of lower effective capital income taxation on the personal income tax burden gap across genders. We … wealth, as well as consumption taxes. It considers implicit and explicit gender biases and corrective taxation. On labor … household taxation. We also analyze the impact of progressivity on pay gaps and labor supply. On capital and wealth taxation, we …

taxation of income, wealth, consumption, or gratuitous transfers. The third concerns new uses of the tax system to address …

policy debates on international taxation for fifty years. This paper questions whether the concept of tax neutrality has been …

, taxation, most of it has been applied to environmental externalities, and the externalities that arise from the actions of …

the conventional optimal tax and policy framework to consider a kind of alternative defense of labor-income … taxation and relies on a comparative “precautionary principle” that finds little support in systematic thinking about …

modification because redistributive income taxation distorts labor supply and cannot achieve the distributive ideal. Perhaps second …-best principles remain applicable. Demonstrations make use of income tax adjustments that preserve not only budget balance but also …-best rules for public goods provision, corrective taxation, public sector pricing, and other government activity should reflect …