This article focuses on the total tax burden faced by wage earners and uses wages as a surrogate for any form of income not taxed at a differential rate. It varies income for single individuals across jurisdictions and assesses the relationship between wages, alternative minimum tax, and the...

Fundamental tax reform, replacing the income tax with a sales tax, is commonly thought to reduce levels of criminal and other 'underground' economic activity by implicitly taxing their returns. This paper finds instead that the impact of tax reform depends on the relative labour intensity of...