In this paper, we conduct a theoretical analysis of the consumption and income taxes from the viewpoints of efficiency and equity, we evaluate the past and present structure of Japan's consumption and income taxes, we consider the role of the consumption tax in stimulating the economy, in...

The interplay of a differentiated indirect tax structure and the variation in expenditure patterns across households, leads to a possibly unequal distribution of indirect tax liabilities across the population. This paper uses the ninth round of the RLMS survey to assess the distributional...

Using register-based panel data covering all Finnish firms in 1999-2004, we examine how corporations anticipated the 2005 dividend tax increase via changes in their dividend and investment policies. The Finnish capital and corporate income tax reform of 2005 creates a useful opportunity to...

Proposals to reform the personal income tax have gained prominence in recent months. To date, personal income tax reform is part and parcel of the platform of a number of the candidates in the 2016 presidential elections. This paper aims to evaluate the various proposals in both houses of...

Despite various reform efforts over the years, the tax system in the Philippines continues to suffer from chronic weaknesses. The Duterte administration is pursuing a simpler, more efficient, and more equitable tax system to support its economic growth strategy. The administration's...

Despite various reform efforts over the years, the tax system in the Philippines continues to suffer from chronic weaknesses. Tax rates are high relative to the country's ASEAN neighbors, yet revenue productivity remains low. Filipino individual taxpayers are overburdened by personal income tax...

The study assesses the impact of the first package of the Tax Reform for Acceleration and Inclusion (or TRAIN), which includes an increase in petroleum and coal excise taxes, passed by Congress in 2017. The study also reviews the context of the energy sector in the country given that petroleum...

We evaluate reforms to the U.S. tax system in a dynamic setup with heterogeneous married and single households, and with an operative extensive margin in labor supply. We restrict our model with observations on gender and skill premia, labor force participation of married females across skill...

In der Diskussion um eine Reform der Einkommensbesteuerung hat das ifo Institut jüngst in einem Gutachten eine Besteuerung der Zinseinkünfte in Frage gestellt, da dies einer Bestrafung der Zukunftsvorsorge gleichkomme und die Kapitalbildung diskriminiere. Professor Gerold Krause-Junk und...