The Mirrlees Review of the UK tax system, together with its companion volume of research papers, can be expected to … influence future discussions of tax reform. Indeed, this can already be recognised in the Henry Review. As far as income … expenditure taxation, by exempting the "normal return" to saving and taxing only "excess returns" on the same tax schedule as …

We study the link between tax progressivity and top income shares. Using variation from large-scale Western tax reforms … top decile were almost unaffected by the reforms. Cuts in top marginal tax rates account for most of this outcome whereas … aggregate GDP per capita, registered patents and tax revenues were unaffected by the reforms. By contrast, tax avoidance …

Entrepreneurial activity is often regarded as an engine for economic growth and job creation. Through tax policy … Germany, the top marginal income tax rates were reduced exclusively for entrepreneurs in 1994 and 1999-2000. These tax reforms …, the tax rate reductions did not apply to freelance professionals (Freiberufler), and second, entrepreneurs with earnings …

, under the constraint of constant total net tax revenue (fiscal neutrality), the effects of various hypothetical tax … to the current tax-transfer systems. The exercise can be considered as one of empirical optimal taxation, where the … basic income (Universal or Participation Basic Income) and adopting progressive tax-rules. If ﾖ besides the fiscal …

induced by unemployment insurance. The model features a detailed specification of the tax and transfer system, including … of revenue neutral tax and transfer reforms also favors a reduction in the entitlement period …

comparative) impact of mobility and of the tax system (another presumed income equalizer) on the dynamics of income across time … and on the inequality of income across individuals. Using panel data, we find that Canada's tax system limits …, often amounting to around 30 percent of mean income. For all choices of parameter values, the tax effect exceeds by far the …

The Polish tax and benefit system is presented in the context of a recently developed microsimulation model, SIMPL. The … describes details of the Polish tax and benefit system and the simulation assumptions which were necessary in modelling it in …