This paper contributes to the empirical literature on the key determinants of the revenue generating potential in 61 countries. The paper uses a broad set of data and econometric methods to conduct analyses that are of relevance to revenue potential. Earlier studies have not distinguished...

In the paper we simulate a revenue-neutral cut in the social security contribution rate using five different types of macro- / microeconomic models, namely two models based on time-series data where the labour market is modelled basically demand oriented, two models of the class of computable...

Economists and market-conforming reform -- The new economics and politics of taxation -- New Zealand : plotting a market-oriented revolution -- Ireland : populist politics in a generalist system -- Norway : economic experts in the social-democratic state -- Denmark : equality before efficiency,...