for redistributive taxation. From a Keynesian macroeconomic perspective redistribution may even be systematically … tax policies should actively use their room of manoeuvre for progressive taxation to correct the disparities in the income …

from a joint to an individual taxation system in France. We show that the net-of-tax relative earning potential of the wife …

research demonstrates that the comparative revenue effects of the Amount A and Article 12B taxation regimes largely depend on … Amount A or Article 12B taxation, and (c) what relief from double taxation, if any, the country will grant to domestic … taxpayers subject to taxation under either the Amount A or Article 12B regimes. …

background to options available to the government moving forward, starting with basic principles of taxation, criteria for …

This paper analyzes whether taxation can be successfully used to reduce the incidence of labor informality and achieve … market and lower productivity. To illustrate the potential role of taxation in achieving a more fair income distribution, the … effects of taxation are seen in the context of the trade-offs between growth, labor formality and equity. The analysis …