how tax cuts can be designed to help establish compulsory savings accounts so that a publicly funded welfare system can be … a tax and welfare reform can be jointly designed to enable this transition to occur has not been done before. Our policy …

While there is an extensive literature on tax evasion a further aspect of cheating on the state, namely benefit fraud … differences between benefit fraud and tax evasion due to differing social norms. We define the concepts of benefit morale and tax … large micro data set of respondents from 29 OECD member countries, shows that benefit morale and tax morale have different …

While there is an extensive literature on tax evasion a further aspect of cheating on the state, namely benefit fraud … differences between benefit fraud and tax evasion due to differing social norms. We define the concepts of benefit morale and tax … large micro data set of respondents from 29 OECD member countries, shows that benefit morale and tax morale have different …

The success of the flat rate tax in Eastern Europe suggests that this concept could also be amodel for the welfare … states of Western Europe. The present paper uses a simulation modelto analyse the effects of revenue neutral flat rate tax …

This paper quantifies the dynamic macroeconomic effects of tax changes in Germany, allowing for anticipation effects of … preannounced tax reforms. Identification is achieved using a narrative approach, which provides information about the timing of tax …

effects of a large excise tax increase that raised alcohol prices. The results show that heavy drinkers reduce purchases, and … pay more for ethanol after the tax increase. …

Germany. We show that information about tax allowances increases demand for higher taxes and shifts public opinion from … favoring abolition to supporting the tax. Effects are primarily due to a prevalent underestimation of tax allowances and the …