Marginal income taxes may have an insurance effect by decreasing the effective fluctuations of after-tax individual …

optimal level of education subsidies along with the optimal progressive schedule of the labour income tax and optimal capital … actually observed tax codes and level of education subsidies suggest that a large part of education subsidies can be justified …

This paper presents evidence of profit shifting in response to differences in corporate tax rates for a large selection … of OECD countries. In our estimates we control for the effects of tax rate changes on real activity. Our baseline … estimates suggest that, on average, a unilateral increase in the corporate tax rate does not lead to an increase in corporate …

of such a tatonment process for a government that wants to optimally set taxes given a tax code with a fixed number of … economic policy, ie the greater the number of tax brackets. It is also typically stronger, the greater the interaction of …. Finally, for a given economy and a given tax code, I define the latter’s average performance as the average value of the …