Hours worked vary widely across countries and over time. In this paper, we investigate the role played by taxation in …

This article explores the development of the rules of Maaser Kesafim, the Jewish practice of non-agricultural tithing …, and compares the income definition rules found in the halacha to those found in the Internal Revenue Code. The ancient … rabbis and those who crafted the Federal tax rules stuggled with similar issues in deciding what should be included in income …

taxation of income, wealth, consumption, or gratuitous transfers. The third concerns new uses of the tax system to address …

costs of taxation, with special reference to VAT (including evasion and fraud) in the European Union. -- Taxation …

this study I aim to examine the tax system’s modification of horizontal income inequality between the six most prevalent … Luxembourg Income Study (LIS). I estimate pre- and post-fiscal income inequality measured as between-family-type Theil indices … family tax policy. The results show that welfare states with familialization tax policies reduce less horizontal income …

neither efficient economically nor efficient at redistributing income. With a focus on personal income taxes, this paper … understand why tax systems look the way they look. Finally, we exploit a database of reforms in labor taxation in the European …

This paper is to determine the optimality of taxation based on a comparative analysis of income taxation in developed … on the basis of a direct definition of income of taxpayers or progressive taxation.The theoretical and methodological … fairness, while developing countries are mainly focused on mobilizing budget revenues and lesser consideration of fair taxation …