taxation is concerned, the most substantive recommendation of the Mirrlees Review is a move toward a system of consumption or … expenditure taxation, by exempting the "normal return" to saving and taxing only "excess returns" on the same tax schedule as … appropriate direction for reform is towards more progressive taxation of both labour earnings and capital income, although not …

specification of household time use widens the set of cases in which individual taxation is welfare-superior to joint taxation. …

specification of household time use widens the set of cases in which individual taxation is welfare-superior to joint taxation. …

taxation is concerned, the most substantive recommendation of the Mirrlees Review is a move toward a system of consumption or … expenditure taxation, by exempting the "normal return to saving and taxing only "excess returns on the same tax schedule as labour … direction for reform is towards more progressive taxation of both labour earnings and capital income, although not necessarily …

This paper presents estimates of the employment and welfare effects of personal labour income taxation in Estonia. The … income groups, which may suggest possible gains in efficiency from reallocating the taxation burden of the existing system of … proportional taxation. The employment and welfare estimates are subject to substantial …

This paper estimates the effect of income taxation on the labor supply of part-time and full-time workers in the United …

nonlinear taxation. It is applied to Belgian microdata and is used to evaluate the 2001 Tax Reform Act. We find moderate …