Introduction -- Distribution pattern of department income -- Trend of factor income distribution -- Gap of resident income distribution -- Impact of taxation on factor income distribution -- Analysis on progressivity of tax system -- Impact of indirect tax on income distribution of urban and...

Gender Based Taxation (GBT) satisfies Ramsey's optimal criterion by taxing less the more elastic labor supply of (married) women. This holds when different elasticities between men and women are taken as exogenous and primitive. But in this paper we also explore differences in gender...

Using micro-level data, we examine the effects of Russia's 2001 flat rate income tax reform on consumption, income, and tax evasion. We use the gap between household expenditures and reported earnings as a proxy for tax evasion with data from a household panel for 1998-2004. Utilizing...

Mit den Daten der anonymisierten Einkommensteuerstatistik von 1998 (FAST 98), veröffentlicht das Statistische Bundesamt Deutschland zum ersten Mal Mikrodaten aus dem Bereich der Finanzstatistik. Die Wissenschaft kann diese Daten nutzen, um politisch relevante Fragen zu Finanz- und...

Analysen zur Struktur und der Verteilung eines Phänomens benötigen vor allem Mikrodaten, also Daten der individuell Betroffenen. Wir wollen in unserem vorliegenden Beitrag eine neue mächtige Mikrodatenquelle für Einkommensanalysen vorstellen, die Einkommensteuerstatistik mit anonymisierten...

We evaluate reforms to the U.S. tax system in a dynamic setup with heterogeneous married and single households, and with an operative extensive margin in labor supply. We restrict our model with observations on gender and skill premia, labor force participation of married females across skill...