This paper examines the effective tax rates faced by low income working families. The effective tax rate (ETR) is a generic concept which encompasses both tax payable and also loss of benefits as income rises.

This paper provides a unified framework in which to examine income and consumption tax revenue elasticities. In addition, new results are established in relation to consumption taxes. These results help to provide a better understanding of the determinants of the revenue responsiveness...

The theorem of the zero taxation of capital income is reexamined and is shown to hinge critically on the assupmtions of a long horizon and perfect markets for the inter-temporal allocation of resources: (i) with additive preferences, and for any permanent tax rate, a reduction of this rate for a...

This paper investigates different methodologies for computing effective corporate tax rates. All methodologies present strengths and shortcomings, as well as different rankings of countries. One reason lies in the fact that different methodologies measure different things. This paper also...

While rent taxation in some theories is neutral, and the tax rate could not be set to one hundred percent to minimize the need for distortionary taxes, this does not occur in practice. An important reason for this is the transfer incentives that would result. Monitoring to prevent transfer...

Governments in many developed economies provide occupational pension plans with significant taxation incentives. However, as many retirement income systems are now being reviewed due to demographic, social and economic pressures, these taxation arrangements are also under scrutiny. This paper...

Women may want greater taxes and redistributional spending than men if male incomes exceed female incomes and men and women are not always married. Cross-section evidence from opinion polls provides indirect support for this view. Women express greater favorability toward redistributional...

A simple model of indirect taxation, evasion, and enforcement is presentedin which some surprising results emerge. Because of a 'market- thinning' effect of high prices, high taxes lead to multiple equilibria (low-price black markets and high-price legal markets), and black- market comparative...

This paper shows that, where the relative levels and general evolution of labour, capital and consumption tax rates are concerned, the conclusions drawn on the basis of ECFIN's rates are robust with respect to alternative definitions used by the OECD and by 'Structures of the Taxation Systems in...