with ten to forty years of observations from the Panel Survey of Income Dynamics. We find that neither is strongly …

strong income gradient in tax response within the top, underlining the importance to study even small top groups separately …. Several mechanisms are investigated. Tax-driven income shifting between wage and capital income is important in the very top …

strong income gradient in tax response within the top, underlining the importance to study even small top groups separately …. Several mechanisms are investigated. Tax-driven income shifting between wage and capital income is important in the very top …

possible effects on inequality and progressivity of evaluating income tax structures using different time periods. …

This paper uses a lifetime income simulation model to examine the effects on inequality and progressivity of extending … the time period over which income is measured. The income tax schedule typically displays increasing marginal rates, and … there is a substantial amount of relative income mobility, along with a systematic variation in average incomes over the …

education. I find that the argument in favour of dual income taxation is strengthened. A comprehensive proportional income tax …

The paper discusses general approaches to taxation of companies’ income, explains the role of some tax laws provisions …, that seem problematic, and their relationship with the general concept of income taxation. Analysis of those provisions and …

The paper discusses general approaches to taxation of companies’ income, explains the role of some tax laws provisions …, that seem problematic, and their relationship with the general concept of income taxation. Analysis of those provisions and …

For more than half a century, scholars and international agencies have been making recommendations about taxation in … income and consumption taxes. Why? What do we know now about taxes and developing countries that we did not know 50 years ago …