influence future discussions of tax reform. Indeed, this can already be recognised in the Henry Review. As far as income … appropriate direction for reform is towards more progressive taxation of both labour earnings and capital income, although not … necessarily under the same rate scale. -- optimal taxation ; labour supply ; capital income taxation ; family life cycle ; time …

This paper examines the optimal schedule of marginal tax rates and the design of earned income tax credits. The … which only earnings (and non-labour income) are observable to the government. The empirical motivation is the earned income …

influence future discussions of tax reform. Indeed, this can already be recognised in the Henry Review. As far as income … appropriate direction for reform is towards more progressive taxation of both labour earnings and capital income, although not …

determining the incentives to take up work; (iii) joint assessment of income for both purposes of taxation and benefit eligibility …

With many countries considering the adoption of a system of earned income tax credits, it is useful to analyze how …

marginal tax rates: economies where negative tax rates are optimal at the bottom of the income distribution are studied, and a …

. Within such a framework, income distribution, which forms an avoidance demand together with tax codes, plays a very essential … taxation ; income distribution ; endogenous prices ; inequality ; tax base broadening ; secession …