. If carried out, these reforms would simplify the tax system, reduce the overall burden of taxation, and eliminate harmful …

accounting, auditing, tax returns and consequent quagmire of all tax related cases.Salient features of this new tax system....................Taxation …

real wage resistance), the welfare costs of corporate taxation are typically larger for most European countries under …

Although theoretical research on optimal capital taxation suggest to incorporate public opinions, the empirical … literature on preferences regarding capital taxation almost exclusively focusses on the emotionally loaded estate tax. This paper … presents a more comprehensive investigation of preferences towards different, tangible instruments of capital taxation beyond …

understand why tax systems look the way they look. Finally, we exploit a database of reforms in labor taxation in the European …