The economic changes associated with globalization tighten financial pressures on governments of high-income countries by increasing the demand for government spending while making it more costly to raise tax revenue. Greater international mobility of economic activity, and associated...

In 2003, the Bush Administration proposed two ideas I that I (and others) feared would undermine the retirement income security of millions of Americans. The first idea was to create two new tax-favored personal savings vehicles: the retirement savings account and the lifetime savings account....

Over the past 15 years, tax reforms have profoundly changed the shape of OECD tax systems and rekindled interest in measuring effective tax burdens. Indeed, in order to understand past reforms or to evaluate the tax policies of particular countries, it is necessary to go beyond statutory rates...

The economic changes associated with globalization tighten financial pressures on governments of high-income countries by increasing the demand for government spending while making it more costly to raise tax revenue. Greater international mobility of economic activity, and associated...

The problem -- The impossibility of a coherent traditional income tax -- The logic of consumption-timed taxes -- The vat, flat, and all that -- Savings & borrowing under a consumed-income tax -- The tax treatment of owner occupied housing -- Transition issues -- The tax treatment of small...

Consumption taxes are often considered as the most anti-redistributive component of the tax system. Yet, very few estimates, and fewer international comparisons of the redistributive impact of consumption taxes exist in the literature, due to scarce data on household expenditures. We use...