show that radical measures, such as a wealth tax, are needed to eradicate the regressivity of the Italian tax system. …This work reconstructs novel series on income distribution in Italy combining survey data, tax data and National … Accounts both at the national and regional levels, and it analyzes the overall progressivity of the tax system. Our new …

labor taxes, we assess the evolution of trends in hours worked over the 1995-2017 period. We find that the inclusion of tax …

technology. The better approach is to tax reward tokens when they are sold or exchanged.In this two-part report, Sutherland … concludes that for both proof-of-work and proof-of-stake cryptocurrencies, the best approach is to tax reward tokens only when …

The paper analyses Estonian tax structure changes during the last decade and critically assesses the current situation ….The country's tax mix is rather unique among EU countries – it has one of the highest proportions of consumption taxes in total … taxes and the lowest level of capital and profit taxes. Such an unbalanced tax structure creates risks for public finances …

We utilize the recently updated UNU-WIDER Government Revenue Dataset, which covers key indicators on tax and non-tax … revenues for 196 countries since the 1980s, to study the dynamics of government revenue tax collection across selected periods …, intensity, and continuity of trends in total tax and total revenue collection, with implications for aid, fiscal policy, and …

agreement, and the expected rebound of foreign direct investment inflow to Africa from 2022, this study examines the joint … services tax (GST), and (ii) profits, corporate and income tax (PCIT) mobilisation efforts in Africa, the effects of the former … policies. Accordingly, industrialisation and ICTs are necessary and sufficient conditions for tax revenue mobilisation only …

agreement, and the expected rebound of foreign direct investment to Africa from 2022, this study examines the joint effects of … industrialisation and digital infrastructure enhance (i) goods and services tax (GST), and (ii) profits, corporate and income tax (PCIT …, industrialisation and ICTs are necessary and sufficient conditions for tax revenue mobilisation only below some ICT thresholds. Above …