captured by measures of personal income varies substantially across tax regimes. Using linked individual and firm data from … adjustment leads to an increase in top income shares, and the size of this effect varies dramatically depending on the tax regime … in place. After a tax reform in 2005 that created strong incentives to retain earnings in the business, the increase is …

used to impose one of the world's highest marginal tax rates on wealth, but this tax was drastically reduced and ultimately … abolished between 1989 and 1997. Due to the specific design of the wealth tax, these changes provide a compelling quasi … respect to the net-of-tax return is sizeable at the top of distribution. Our paper provides the type of evidence needed to …

This work reconstructs novel series on income distribution in Italy combining survey data, tax data and National … Accounts both at the national and regional levels, and it analyzes the overall progressivity of the tax system. Our new … Southern regions have been increasingly exposed to growing levels of inequality. Finally, the Italian tax system is only …

tax system in the UK, US and elsewhere, with proportionately much greater impact on the poor than on the rich, and welfare … Covid-19 pandemic. We show how a progressive wealth tax combined with a uniform, linear tax on all incomes and a modest …

services tax (GST), and (ii) profits, corporate and income tax (PCIT) mobilisation efforts in Africa, the effects of the former … policies. Accordingly, industrialisation and ICTs are necessary and sufficient conditions for tax revenue mobilisation only … incidence on tax revenue mobilisation. Policy recommendations are provided in the end. …

We utilize the recently updated UNU-WIDER Government Revenue Dataset, which covers key indicators on tax and non-tax … revenues for 196 countries since the 1980s, to study the dynamics of government revenue tax collection across selected periods …, intensity, and continuity of trends in total tax and total revenue collection, with implications for aid, fiscal policy, and …

needs to acquire a transport element and wants to know the financial, accounting and tax consequences that could be derived …

industrialisation and digital infrastructure enhance (i) goods and services tax (GST), and (ii) profits, corporate and income tax (PCIT …, industrialisation and ICTs are necessary and sufficient conditions for tax revenue mobilisation only below some ICT thresholds. Above … these ICT thresholds, complementary policies are needed to maintain the overall positive incidence on tax revenue …

, there are still many questions about the effect of taxation on market structure: Is there a tax advantage associated with … corporations? What role do the domestic and foreign tax systems play in encouraging monopoly power? What does an analysis of the … relationship between tax and monopoly tell us about wider macroeconomic shifts in the US economy over the past few decades? *** The …