calls for corrective tax increases for the rich and wealthy. Such calls are often confronted with the claim that higher … taxes on top personal incomes, corporate income and wealth are detrimental to growth and employment and/or will foster tax … crisis by many observers is to be avoided. Therefore, besides attempts at international tax coordination and harmonisation …

finances while still supporting growth. This report investigates how tax structures can best be designed to support GDP per … capita growth. The analysis suggests a tax and economic growth ranking order according to which corporate taxes are the most … harmful type of tax for economic growth, followed by personal income taxes and then consumption taxes, with recurrent taxes on …

"In early 2012, the Wall Street Journal published an editorial: The Heartland Tax Rebellion, which brought to national … attention the movement in many Midwestern states to replace their state income tax. The opinion piece compared nine states with … the highest personal income tax with nine states with no income tax. In each category (population, state product and …

This paper analyses the long-run effects of Estonia's 2000 Income Tax Act with a dynamic general equilibrium model … Income Tax Act leads to higher per capita income and investment, but lower welfare. A sensitivity analysis shows the results …