Is EU Coordination Needed for Corporate Taxation? Albert van der Horst (Central Planning Bureau, Netherlands)

This paper sets out the basic framework and results on the responsiveness of married men and married women to changes in their gross wages. The framework for exploring the impact of a tax change on labour supply is briefly described. The impacts of alternative forms of tax cut are examined. The...

Nolan and Callan examine why relative income poverty rates in Ireland have remained high compared with many other EU countries. They begin by presenting the basic facts of the situation and look at a variety of possible explanations for the observed patterns. They conclude that differences in...

The government's Green Paper highlights the question of whether tax incentives for pensions could be better targeted. At present, tax relief on pension contributions is offered at the full marginal rate, making the relief of greater value to those on higher incomes who pay at the top rate of...