This paper examines tax policy and tax reforms in Uganda. Using household survey evidence, the paper identifies which taxes are progressive and investigates whether tax reforms have made the poor better or worse off. Household survey analysis reveals that some of the tax reforms implemented in...

This paper identifies tax factors in 21 developing countries that have an impact on foreign direct investment flows. It categorizes those factors into issues associated with tax coordination; tax rates and rate structures; and composition of the tax base. Recent actions by countries reveal no...

Trade unions have been successful in compressing the wage distributionbut not in influencing the share of national income going to labour. This paperclaims that a compressed wage distribution provides insurance in the same way thatthe tax and benefit system does and thus may be...

Zuweilen wird die Meinung vertreten, dass es Investoren um jeden Preis vermeidensollten, Steuern zu zahlen. Im Rahmen eines einfachen Portfoliomodells mit Steuernwird untersucht, ob Steuervermeidung tatsächlich auf μ-σ2-effiziente Lösungenführt.[...]

There is clear evidence that fairness plays a role in redistribution. Individuals want tocompensate others for their misfortune, while they allow them to enjoy the fruits of their effort.Such fairness considerations have been introduced in political economy and optimal incometax models with a...