This paper explores the effect of party system institutionalization on the relevance of the personal income tax in the … tax composition. Based on a fiscal contractualism approach, it is argued that institutionalized political party systems … the tax burden, as reflected in a greater relevance of progressive tax types. The analysis of panel data for more than 90 …

We propose a method to decompose changes in the tax structure into a component measuring the level of taxes and a … level shock is similar to standard tax shocks found in the empirical literature in that a rise in the level is … contractionary. An increase in tax progressivity sets off an economic boom. Those at the bottom of the income distribution (who are …

This paper provides long- and short-run tax buoyancy estimates for a group of 12 Caribbean countries over the period … 1991-2017. Using panel regressions , the study found that the long- and short-run tax buoyancy estimates are statistically … greater than one. However, the results vary by tax categories: with respect to indirect taxes, which accounts for almost 65 …

This paper uses the Italian income tax treatment of 2006/7 as a quasi-natural tax experiment to offer some fresh … empirical evidence on how labour supply responds to exogenous income tax hikes. We adopt the identification strategy based on … benefit from the specific features of the above tax experiment, namely homogeneity and contemporaneity of the treatment …