This chapter analyzes the incidence on income distribution by a comprehensive array of direct and indirect taxes in ten … impact is equalizing for direct taxes and unequalizing for indirect taxes. Overall, redistribution through taxes, without … burden on the poor is high and even higher than on the rich. This is mainly a consequence of the high share of indirect taxes …

the extent to which particular taxes are affected by the globalization process. It speculates on future developments in … this area and on tax competition …

transfers and public goods are each integrated into a common optimal tax framework with the income tax and commodity taxes at …

income, sales, excise, capital gains, import and export duties, gift and estate taxes with a single comprehensive revenue … fairness that induces greater tax compliance. Also, the tax has lower administrative and compliance cost. Like all taxes, the …

This chapter analyzes the incidence on income distribution by a comprehensive array of direct and indirect taxes in ten … impact is equalizing for direct taxes and unequalizing for indirect taxes. Overall, redistribution through taxes, without … burden on the poor is high and even higher than on the rich. This is mainly a consequence of the high share of indirect taxes …

The existing literature shows that women are more likely to pay taxes than men. Yet, there is less consensus on the …