Based on longitudinal data covering periods before and after the major Swedish tax reform in 1991 a differencein-difference approach is used to estimate the effects on hours of work of the cuts in the income tax. The results show that women increased their hours more than men did. If there is an effect for men at all, then primarily young men have adjusted to the new tax incentives

We analyze differential redistributive effects, voting preferences and revenue elasticities of bilinear tax reforms that are applied to dual taxes or, more generally, to two different one-dimensional taxes. We prove that a partial order -which induces a latticebased on the Lorenz dominance criterion can be established if certain conditions on the tax reform policy and the income distribution ho...

the aim of this study is to review the rentier state theory, with special regard to iran. iran’s rentier state is highly dependent on oil revenues, but much less on tax revenues. even this negligible reliance on tax revenues, itself seems to be indebted to oil revenues. thus the main research hypothesis is that iran’s oil revenue is one of the main determinants of tax revenues. to empirically t...

BY RAY BEEMAN AND ROBERT CARROLL W hile the current spotlight may be on upcoming elections, it is important to remember that lawmakers continue to discuss how to reform the U.S. tax system, laying the groundwork for potential future activity. As part of these discussions, some tax policy leaders have turned their attention to the idea of integrating the corporate and individual income tax syste...

The 2003 dividend tax reform has generated renewed interest in understanding the economic effects of dividend taxation. The reform introduced favored tax treatment of individual dividend income, whereby dividends are taxed at a rate of 15 percent instead of facing the regular progressive individual income tax schedule with a top rate of 35 percent. Several recent studies have used the 2003 tax ...

Besley (1988) uses a scaling approach to model merit good arguments in commodity tax policy. In this paper, I question this approach on the grounds that it produces ’wrong’ recommendations—taxation (subsidisation) of merit (demerit) goods—whenever the demand for the (de)merit good is inelastic. I propose an alternative approach that does not suffer from this deficiency, and derive the ensuing f...

The next round of reform and cuts to federal taxes should focus on bringing down overall personal tax rates, so that the tax mix depends relatively more on consumption taxes rather than income taxes, says a study released today by the C.D. Howe Institute. And Ottawa should pay more attention to payroll tax design, the study suggests, since payroll taxes that are clearly seen to fund desired ben...

private retirement savings programs reThis study examines the tax-favored results in the largest single category of tax tirement savings behavior of non-self-emexpenditures in the budget, both before ployed households. Our estimates suggest and after TRA 86. Previously, the U.S. that perceptions of the household's marTreasury (1986) had estimated 59.2 bilginal tax rate are of limited importance...