In this paper we provide an overview of the literature relating labour supply to taxes and welfare benefits with a … free choice over their hours of work. We then consider fixed costs of work, the complications introduced by the benefits … work is that in order to estimate the impact of tax reform and be able to generalise results, a structural approach that …

the development in effective marginal tax rates and participation tax rates, and estimates, using the difference …-in-differences method, the impact of tax incentives on employment rates of elderly workers. After this background, we ponder possibilities … for reforming the Swedish tax system to improve its labour market impacts. We suggest better targeting the earned income …

There is often a gap between the prescriptions of an optimal tax system and actual tax systems, some of which can be … reviews the political economics literature on tax systems and reforms to see whether political mechanisms allow us to better … understand why tax systems look the way they look. Finally, we exploit a database of reforms in labour taxation in the European …

In evaluating tax reform in the developing countries, one first needs to determine what is the unique role of the tax … system in each particular country. One of the key reasons for undertaking tax reforms in Kenya was to address issues of … inequality and to create a sustainable tax system that could generate adequate revenue to finance public expenditures. In this …

A recent policy proposal suggests integrating the solidarity surcharge into the income tax tariff. The authors discuss … distributionally and revenue neutral is (almost) impossible. Such a reform would yield either an increased tax burden for at least some …

Tax competition between member states tends to result in an erosion as well as a convergence of enterprise taxation in … the EU. Besides statutory tax rates, several other characteristics of national enterprise tax systems are gradually … reduction of the tax burden on profits and capital income vis-à-vis labour income. At the same time enterprise taxes are …

distributions for 2001?2006. By applying alternative rules of taxation, revenues according to different tax rate structures are … deduced. Introducing new tax rates in 2004 resp. in 2005 will reduce the average tax rates and - though somewhat less - the … marginal tax rates on average. ?Bracket creep? will remain a huge problem in Germany. Indexation of the tax rate structure is …

for 2000–2003. By applying alternative rules of taxation, revenues according to different tax rate structures are deduced …. When introducing the tax rate structures proposed by the federal government, the average tax rate is reduced, but the … marginal tax rates on average are lower only in the short run. …