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 …

labor taxes, we assess the evolution of trends in hours worked over the 1995-2017 period. We find that the inclusion of tax …

technology. The better approach is to tax reward tokens when they are sold or exchanged.In this two-part report, Sutherland … concludes that for both proof-of-work and proof-of-stake cryptocurrencies, the best approach is to tax reward tokens only when …

The paper analyses Estonian tax structure changes during the last decade and critically assesses the current situation ….The country's tax mix is rather unique among EU countries – it has one of the highest proportions of consumption taxes in total … taxes and the lowest level of capital and profit taxes. Such an unbalanced tax structure creates risks for public finances …

We study a model in which the effects of taxation on growth are highly non-linear. Marginal increases in tax rates have … a small growth impact when tax rates are low or moderate. When tax rates are high, further tax hikes have a large …

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 …

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. …

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 …