That the modern state couldn't exist without taxes is something that doesn't need to be argued to society. It is also acknowledged that tax burden influences not only the budget revenues, but investments, demand and supply, prices and others. All this has direct as well as indirect influence on...

Fiscal foresight - the phenomenon that legislative and implementation lags ensure that private agents receive clear signals about the tax rates they face in the future - is intrinsic to the tax policy process. This paper develops an analytical framework to study the econometric implications of...

Tax measures announced in the latest Quebec budget strike a balance between good economic outcomes and attention to fairness in how tax burdens are shared. The author assesses Quebec's budget measures according to their impacts on the tax burden and how well provincial taxes match citizens'...

"Fiscal foresight---the phenomenon that legislative and implementation lags ensure that private agents receive clear signals about the tax rates they face in the future---is intrinsic to the tax policy process. This paper develops an analytical framework to study the econometric implications of...

Die vorzeitige komplette und ersatzlose Abschaffung des Solidaritätszuschlags ist mehr noch als die schrittweise Abschaffung des Solidaritätszuschlags kritisch zu sehen. Das gilt erstens aus verteilungspolitischer Sicht. Da nahezu das gesamte Aufkommen des Solidaritätszuschlags von der oberen...