by divergence in tax-benefit systems. We take the example of two countries, the Czech Republic and Hungary, which … estimates to simulate how the aggregate participation rate would change in one country if the other country's tax and social … that individual preferences are essentially identical. The simulation results show that about one-half of the total …

, a well-known result is that the two tax systems are equivalent. Motivated by recent empirical evidence documenting … persistent return heterogeneity, we revisit this question. With heterogeneity, the two tax systems typically have opposite … regardless of their productivity, which expands the tax base, shifts the tax burden toward unproductive entrepreneurs, and raises …

This article examines the relative tax burden of selected Asian economies from a microeconomic perspective. It employs … data from the Tax Misery Index and the Index of Economic Freedom to compare the tax burden of selected Asian economies to … representative look at relative tax burdens from an investor's perspective …

people in Poland chose the status of self‑employed, guided by tax optimization. Due to large differences in the burden of … income tax and social security contributions of people working full‑time and choosing self‑employment, there are strong …

and tax proceeds must be distributed to various groups and individuals, both worthy and unworthy. But tax expense includes …. This study examines the level of tax administration burden, not from a monetary perspective but rather from the perspective … of annual hours required to comply with the tax laws. Comparisons are made of the tax administration burden of 29 …

complete revenue mix. We examine the determinants of tax composition in 100 countries using data averaged over the periods 1975 …-80, 1981-85, and 1986-92. The dependent variables are tax revenues from the different sources as fractions of total revenue (or … taxes, trade taxes and tax rates, property taxes, and nontax revenues from seigniorage and public enterprises. All tax …

This paper investigates the factors that shape governments’ capacity to collect revenue. To do so, it analyses how tax … revenue responds to tax rates using evidence from a panel of 34 OECD countries over 1978-2014. The estimations show that the … response of revenue to rates weakens as rates become higher, confirming the existence of a hump-shaped relationship between tax …