We develop an estimator of unreported income, perhaps due to tax evasion, that does not depend on as strict identifying …-employed underreport income whereas wage and salary workers do not is likely to fail in countries where employees are often paid under the … table or engage in corrupt activities. Assuming that evading individuals have a higher consumption-income gap than non …

progressivity on tax morale is declining in income. In our empirical analysis, we make use of a unique dataset of tax progressivity …

In this paper, we estimate income- and substitution- labour supply and participation elasticities for Canadian married … women using data from the Survey of Labour and Income Dynamics 1996-2005. We use the Canadian Tax and Credit Simulator … (CTaCS) and detailed information on the structure of income at the household level to compute the marginal tax rates faced by …

-firm performance. The SIMPLES program introduced in November 1996 consolidated multiple taxes and social security contributions into a … single payment and reduced taxes for eligible small firms. This provides a quasi-natural experiment that allows us to … registered as a legal entity, pay taxes and make social security contributions. Moreover, newly created firms that opt for …

distribution of income. In order to decompose the impact of components of income, we utilised a microsimulation methodology the EU … our methodology. We utilised the framework to model changes to the level of income inequality from the period just before … the crisis in 2004 to after the crisis in 2010.In terms of the impact of the economic crisis, we found that the income …

In this paper we utilise microsimulation techniques in the form of an income generation model and a tax/benefit model …/benefit system upon these returns across time and show the role of income tax changes upon the return to education for the individual …