The paper studies the impact of tax-benefit policies on the distribution of household incomes and work incentives in …%), would have the highest first-order impact for a given fiscal cost. However, these measures would also weaken work incentives … incentives at low and middle-income levels together with modest reductions in poverty and inequality. This Working Paper relates …

This paper investigates the effects of taxation on income inequality in an unbalanced panel of 45 countries in sub … regression estimates. We find that taxation widens income inequality. We also show that the increasing effects of taxation on …

history, and describes principles of tax administration and the construction of schedules. Tax shifting, optimal taxation … theory, and questions of tax justice are considered in depth. The book also contains a theory of business taxation and an … elaborate treatment of international taxation …

history, and describes principles of tax administration and the construction of schedules. Tax shifting, optimal taxation … theory, and questions of tax justice are considered in depth. The book also contains a theory of business taxation and an … elaborate treatment of international taxation …

reduction. This review particularly recommends shifting away from income taxation to indirect taxation, for instance by raising … reform to vehicle-related taxation. This Working Paper relates to the 2014 OECD Economic Survey of Australia (www … pour la réduction des émissions de gaz à effet de serre et appuie la réforme de la taxation des véhicules. Ce Document de …

juncture. The first analytical chapter of the report addresses the multi-faceted concept of the quality of taxation …