used to impose one of the world's highest marginal tax rates on wealth, but this tax was drastically reduced and ultimately … abolished between 1989 and 1997. Due to the specific design of the wealth tax, these changes provide a compelling quasi … respect to the net-of-tax return is sizeable at the top of distribution. Our paper provides the type of evidence needed to …

services tax (GST), and (ii) profits, corporate and income tax (PCIT) mobilisation efforts in Africa, the effects of the former … policies. Accordingly, industrialisation and ICTs are necessary and sufficient conditions for tax revenue mobilisation only … incidence on tax revenue mobilisation. Policy recommendations are provided in the end. …

industrialisation and digital infrastructure enhance (i) goods and services tax (GST), and (ii) profits, corporate and income tax (PCIT …, industrialisation and ICTs are necessary and sufficient conditions for tax revenue mobilisation only below some ICT thresholds. Above … these ICT thresholds, complementary policies are needed to maintain the overall positive incidence on tax revenue …

This paper evaluates optimal public investment and fiscal policy for countries characterized by limited tax and debt … effective tax rate. We show how persistent differences in growth rates across countries could stem from differential public … constant in the economy with or without a binding constraint on tax revenues as a share of GDP current non-durable public goods …

wage tax, a payroll tax, or a profit tax. Using a Melitz-type model of international trade with unionized labour markets … and heterogeneous workers we show that: (i) UB financed by a wage tax reduce aggregate employment but increase welfare … measured by per capita output. (ii) UB financed by a payroll tax reduce aggregate employment and welfare. If UB exceeds a well …

wage tax, a payroll tax, or a profit tax. Using a Melitz-type model of international trade with unionized labor markets and … UB: 1. wage tax, 2. profit tax, 3. Payroll tax. …