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This paper analyzes the effect of changes in structural progressivity of national income tax systems on observed and actual income inequality. Using several unique measures of progressivity over the...
Considering a finance constrained economy, we discuss the stabilization role of variable labour and capital income taxes under a balanced-budget rule in the presence of consumption externalities of th...
Worker-level panel data are used to analyse the separate employment effects of increases in the social security taxes paid by employers and increases in the minimum wage in Turkey between 2002 and 200...
This paper presents estimates of individuals' responses in hourly wages to changes in marginal tax rates. Estimates based on register panel data of Swedish households covering the period 1992 to 2007 ...
Previous researchers have argued that the social market for cigarettes insulates its participants from policies designed to curb youth smoking. Using state Youth Risk Behavior Survey data, we examine ...
There is a majority view among economists on the effects of state and local business taxes on economic development. As stated by Wasylenko (1997), which in turn largely draws on Bartik's (1991) revi...
The main aim of this paper is to make recommendations to improve our tax imputations in HILDA. Subsequently, and especially given the ABS's difficulties in measuring public transfer income in its o...
This article examines how taxes and benefits redistribute income between households in the United Kingdom. It shows average payments of taxes and receipts of benefits, for households in different part...
This article looks at how taxes and benefits affect the income of households in the UK. It provides estimates of the average amount of taxes paid, and the value of benefits received, for households wi...
This study tests to what degree the incidence of payroll taxes in Germany is on employment and whether in consequence payroll taxes, in particular social insurance contributions, are the culprit behin...

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