This paper presents some methods to redistribute the gains (or losses) of a tax reform and a procedure to identify the value judgements according to the tax reform outcome. They are useful to analyse the original proposal of personal income tax (IRPEF) reform presented in Italy by the current...

Belgium has seen major changes in its tax-benefit system over the past twenty years. These changes have, to a large extent, co-determined the evolution of disposable incomes of Belgian households on one hand, and their incentives to work on the other. In this paper we assess equity and...

Mobility of highly-skilled workers affects and is affected by labor market conditions, taxes, and other policies. This paper documents the demographic and fiscal importance of international migration, especially in aging societies, reviews the efficiency and distributional effects of mobility,...