In 1991 the Ethiopian Revolution Democratic Front (EPRDF) toppled the old ‘socialist’ regime that had ruled the country for seventeen years. In contrast to the previous policy regime of hard control, EPRDF initiated a wide range of reforms that covered not only the tax system but also the...

This paper presents a detailed 2019 Social Accounting Matrix (SAM) for Benin as a basis for policy analysis with a focus on agriculture, food processing and energy generation from byproducts. It is based on official statistics collected from national and international institutions (national...

In our tax evasion experiment each participant earns his income by solving intertemporal allocation tasks. The resulting income has to be declared in a tax return which is randomly verified. If tax evasion is detected, the subject is punished by a fixed penalty capturing the fact that (in...

This paper uses a unique survey questionnaire to assess the impact of the 2002 French tax cut on consumption. I find that the proportion of "spender" consumers as opposed to "Ricardian" consumers is relatively high, with 52.7 per cent of the households declaring that they consume their tax cuts....

This paper studies the effects of differential tax treatment toward married and single individuals in the US on marriage formation and composition, divorce and labor supply. We develop a marriage market model with search frictions and heterogeneous agents that is sufficiently rich to capture key...

[ES] Este trabajo evalúa la política tributaria vigente en Chile desde la perspectiva del criterio de Igualdad de Oportunidades. Bajo este criterio es deseable actuar para compensar a las personas por las circunstancias en las que nacen, pero es necesario permitir las diferencias originadas...

We consider an economy with intrahousehold inequality where household public goods like child care or care of the elderly are produced at home using time. Noncooperative behavior determines an inefficiently low provision of such goods, and the presence of contribution productivity differentials...

This paper studies the effects of differential tax treatment toward married and single individuals in the US on marriage formation and composition, divorce and labor supply. We develop a marriage market model with search frictions and heterogeneous agents that is sufficiently rich to capture key...

We develop an equilibrium matching model with search frictions in order to analyze the effects that differential tax treatment of married and single individuals have on marriage formation and dissolution. Our main results are the following: (i) although an increase in the ‘marriage tax’...