of gross monthly wages. It analyzes that a comparatively high share of Austria’s family benefits is monetary rather … contributions and/or payroll taxes, and reducing the entry income tax rate. …

design policies that promote remittances and increase their benefits while mitigating adverse side effects. Getting these …

transfer tax system, the income distribution, and the welfare state. We also estimate models with family fixed effects to study …

In 2008, the Swedish property tax was reformed and a cap on yearly tax liabilities was introduced. A large fraction of … owner occupied houses was subject to a substantial decrease in the tax. When the reform was announced, most analysts … projected – in line with tax capitalization theory – that the tax decrease would lead to significant increases in house prices …

Over the last twenty years we have seen an increasing use of in-work tax subsidies to encourage labor supply among low …-income groups. In Sweden, a non-targeted earned income tax credit was introduced in 2007, and was reinforced in 2008, 2009 and 2010 … earned income tax credit reform up to 2008. For identification we exploit the fact that the size of the tax credit, as well …

natural resources, are important determinants of tax revenue. …