countries using pooled regressions. Fiscal effects are included via after-tax interest rates. Other factors shown to be relevant …

This paper studies regional output asymmetries following U.S. federal tax shocks. We estimate a vector autoregressive … model for each U.S. state, utilizing the exogenous tax shock series recently proposed by Romer and Romer (2010) and find … differences in the magnitude of regional tax multipliers suggests that industry composition of output and sociodemographic …

in wage inequality, whereas the CEU has seen only modest changes. This paper studies the role of labor income tax … to tax policies. First, we show that countries with more progressive labor income tax schedules have significantly lower … before-tax wage inequality at different points in time. Second, progressivity is also negatively correlated with the rise in …

that have relatively similar backgrounds and tax systems: Australia, Canada, New Zealand, the UK, and the US. The first … part of the paper tackles the challenge of comparability of income-tax based estimates across countries and across time …. Controlling for country and year fixed effects, we find that a reduction in the marginal tax rate on wage income is associated …

primarily concentrated on the international comparison of effective income tax burden in the selected EU Member States as well … standard, blanket amount of earnings in several investigated countries. In addition, national rules on real property tax are … is made in the second step to quantify the impact of such different tax systems on the basis of a model calculation …

The main goal of this study is to assess whether, and if so, how the tax policy is implemented in Poland in relation to … natural persons, but also the provisions governing the principles of tax liability. The research shows that while pro …-family tax policy is implemented on a fairly large scale in Poland, it does not apply to cohabitants. In principle, cohabitants …

In this research paper, we attempt to estimate the tax revenues to be gained (or lost) by the South Centre and African … private sector researchers but did not involve review of any information that taxpayers provide to tax authorities. Our …

The taxation of the digitalized economy is the single most important topic in international tax negotiations today. The … tax. The Pillar One solution, known as Amount A, will be codified into a Multilateral Convention (MLC) and is expected to … require them to give up the right of unilateral tax measures on all out-of-scope companies, meaning they will only be able to …