The semi-dual income tax typically combines a progressive tax schedule for labour and pension income with low and often flat and differentiated nominal tax rates on some forms of capital income. This paper discusses the rationale for the adoption of semi-dual income tax in the taxation of...

The tax regime for crypto-assets within the scope of the personal income tax contained in the proposed state budget for 20231 was changed by the proposed amendment presented by the political party PS on 11.11.222 (approved in parliament on 11.23.22 ). Unlike the initial proposal, which included...

We develop and estimate a microeconometric model of household labour supply in four European countries representative of different economies and welfare policy regimes: Denmark, Italy, Portugal and United Kingdom. We then simulate, under the constraint of constant total net tax revenue, the...