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 labour …

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 …

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 …

In this paper, we analyze the impact of a tax policy change on social welfare by using jointly a collective model of … unobserved dimensions related to effort or intensity at work. We simulate an extended version of the British Working Family Tax …

We theoretically express the Laffer tax rate on capital income as a function of the elasticities of capital income (the … "direct" elasticity) and of labor income (the "cross" elasticity) with respect to the net-of-tax rate on capital income. We … estimate these elasticities using salient capital tax reforms that took place in France between 2008 and 2017. Graphical …

Italy is employed to simulate and identify income tax-transfer rules that are optimal according to the extended EOp … criterion. We look for second-best optimality, i.e. the tax-transfer rules are not allowed to depend on family background, they … individualized) lump-sum transfer (positive or negative) and by one or two marginal tax rates. A rather striking result of the …

demand and wages. Compared to their efficient values, gross wages, unemployment and participation are lower. Average tax … rates are increasing. Marginal tax rates are positive, even at the top. Finally, numerical simulations suggest that …

through additional labor effort and/or tax evasion. Previous empirical attempts to answer this question face identification … issues due to self-selection into jobs that facilitate tax evasion and labor effort flexibility. We address these … while access to tax evasion has no effect on risk behavior. We discuss possible explanations for this result based on the …

an appropriate response to rising inequality is a shift towards a more progressive multi-bracket income tax system, with …