Unknown or almost nonexistent till ’90 years, the phenomenon of tax evasion had abundantly flourished in the Romania’s transitional economy, covering all its fields with black spots, under many, various and harmful appearance. The first laws stipulating the profit and the salary taxes also...

An important economic trend in Canada in recent years is the increasing share of personal income going to both direct and indirect taxes. This article provides a analysis of the distributional impact of federal tax and transfer policies over the period that the Conservatives were in power...

In this paper, we construct a flat rate/broad base personal income tax system and we compare the distribution of the current personal income tax (including social contributions) in the Netherlands to the distribution of the simulated flat rate tax. Using extended data (personal income panel...

This article reports on the results of an analysis of the distributional impact in 1990 of the federal tax and transfer changes introduced by the Canadian government from the time of its election in 1984 through the announcement of its February 1990 budget. The analysis uses Statistics Canada's...

I provide theoretical and empirical evidence on the importance of statu- tory incidence in labor markets in the presence of asymmetric frictions. Using a theoretical model I show that labor supply responses are stronger when the statutory incidence of taxes or labor rules falls on firms, even...

We analyze both the theoretical framework of labor taxation in the open economy and important current reforms of labor taxation in countries worldwide including the introduction of “social VAT”. The current tax theory considers the reforms of labor income taxation related to the shifting of...

In the September 2017 B.C. Budget Update, the government announced that MSP premiums would be eliminated within four years, with advice from a task force of experts on how best to replace the foregone MSP premium revenue. The MSP Task Force was formed in November 2017 and asked to report by...

The circular interplay between demography-employment-productivity-PayGo is investigated for Italy and Italian geographical repartitions. Looking forward to the mid-long run, the paper offers simulations of the burden each effective worker and each active citizen will have to bear to finance via...

The work constructs projections till 2030 for health care expenditures of Italian Regional Health Care Systems. Three different schemes of financing are hypothesised, with three different levels of solidarity between Regions. Financing is always supposed to cover the entire exigency of...

This theoretical note proves a theorem on income tax rates. In particular, it proves that if the marginal utility of income is declining as income rises and if the relationship is represented by a rectangular hyperbola, under the equal proportional sacrifice principle, the tax rate will always...