. Political economy applied to tax mixes -- 5. Empirical evaluation -- 6. Conclusion : employment and redistribution are not …In most industrialized countries the tax burden of poor people has increased dramatically over the last few decades …1. Introduction -- 2. A comparative welfare state analysis of tax mixes -- 3. The economics of taxing labour -- 4 …

Microsimulation models of the LOTTE system are key tools for tax policy-making in Norway and are extensively used in …-behavioral tax-benefit model for personal income tax (LOTTESkatt), a labor supply model (LOTTE-Arbeid), and a model for … distributional effects of commodity taxation (LOTTE-Konsum). In addition to providing descriptions of the designs of the three …