forces can explain its persistence. We develop sufficient statistics to determine whether a reform towards individual … from such a reform. Among those worse off are poor single-earner couples. A reform that reduces marriage bonuses also for …

changes on aggregate production and their pre-distributive impact, when a GE-neutralizing tax reform is not feasible. These …

of property. Revaluation and reform of council tax could improve the fairness and efficiency of Scotland's tax system …, especially if combined with reforms to Scotland's other property taxes. With a process of stakeholder engagement on reform of … practical considerations for a successful reform, such as transitional arrangements and legislation for regular future …

reform must be accompanied by a compensation mechanism with horizontal expansion, i.e., a broader coverage of less well …