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Comparing Sweden to other EU countries, labour force participation rates of older individuals and females are high. These facts are consistent with the idea that institutional design matters: access to child care, paid parental leave, and a tax system with individual rather than household income...
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revenues has contributed significantly to the improvement of the Cypriot budget balance. This Country Focus shows that a large …
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The paper studies a fiscal policy instrument that can reduce fiscal distortions, without affecting revenues, in a politically viable way. The instrument is a private contract (tax buyout), offered by the government to each individual citizen, whereby the citizen can choose to pay a fixed price...
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Tax and benefit systems in the enlarged EU vary significantly in size and structure. We examine how taxes and benefits … model, which simulates taxes and benefits for representative samples of household micro-data and through a common framework … and composition of incomes, and the effect of taxes and benefits on poverty and inequality. …
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