and work incentives. To this end, the study employs SOUTHMOD, the tax-benefit microsimulation model, for six African … progressivity of personal income tax in Ethiopia, South Africa, Tanzania, Uganda, and Zambia; on the other hand, it improves … progressivity in Mozambique. However, it decreases the redistributive effect of personal income tax only in Ethiopia, Tanzania, and …

I assess the macroeconomic and redistributive effects of tax reforms aimed at increasing tax revenue in Spain. To this … involves doubling the average effective tax rate on labor and business income for all individuals whose income is above a … threshold level. I find that this reform reduces the inequality in after-tax income, wealth, and consumption. However, it …

analyse tax policy reforms, including in particular pension and demographic issues. The main feature of the EDGE-M3 model lies … the greatest extent possible. In particular, it includes the richness of the tax code by means of income tax and social … insurance contribution rate functions estimated using data from the EUROMOD microsimulation model. This feature allows in …

to the government be paid before the debts owed to other creditors? This Article defends the notion that some tax debts … creditors, the tax priority debate should be understood as a fight about how much debtor default risk the government should have … limited through the grant of tax priority because, contrary to the claims of priority's critics, the government is constrained …

By how much will faster economic growth boost government revenue? This paper estimates short- and long-run tax buoyancy … in OECD countries between 1965 and 2012. We find that, for aggregate tax revenues, short-run tax buoyancy does not … significantly differ from one in the majority of countries; yet, it has increased since the late 1980s so that tax systems have …

income inequality in OECD countries has grown in the past 30 years and is still rising. Taxes and tax systems, aside from … structure of tax systems (i.e. the share of different tax categories in tax revenues) in terms of narrowing income disparities … formulated that the optimal tax system in terms of narrowing income disparities is characterised by a relatively large share of …