This paper assesses the impact on household labor supply of a Dual Income Tax reform in Germany. It relies on GMOD, a population-based tax-benefit microsimulation model, and uses flexible mixed logit simulation estimators.

This paper uses a new, large-scale, dynamic life-cycle simulation model to compare the welfare and macroeconomic effects of five fundamental alternatives to the U.S. federal income tax: a proportional income tax, a proportional consumption tax, a flat tax, a flat tax with transition relief, and a progressive variant of the flat tax called the X tax. The model incorporates intragenerational hete...

F or several decades, the selection of a proper tax base has been among the most serious concerns for the economic policy makers. The computable general equilibrium models analysis provides a comprehensive framework for the investigation of the effects of the adopted policies on the economy of a country. In the present study, using a static computable general equilibrium, the effects of tax ref...

The new children’s allowances1 (“child benefit”) program in the United Kingdom recently completed its 3-year phase-in period, begun in 1977. The new program is the first major reform of family support since the introduction of children’s allowances in 1946. It merges two kinds of allowances that previously benefited families with childrenthe taxable social security cash payments made to all fam...

This paper examines the contribution of behavioral economics to tax reform by examining two major reforms in the United Kingdom which may be seen as natural experiments – the reform of local taxation and the introduction of value added tax. The case for both was based strongly on mainstream economic analysis but one was a failure and the other a success. The introduction of the local community ...

The present paper examines the historical evolution of China’s rural taxation system from the pre-reform period to the late 1990s. We propose that because of information asymmetry between the upper-level and the lower-level governments, local governments had to be granted some informal tax autonomy to fulfill the upper-level policy mandates. This easily led to excessive local informal taxation ...

This paper documents the extent to which multinational firms operating in Chile shift profits to offshore tax havens and evaluates a major reform designed to curb this profit-shifting. We exploit administrative micro tax data containing information on the cross-border real and financial transactions conducted by all medium and large Chilean firms. From 2007 to 2011, Chilean firms that are part ...

The desire to increase domestic revenue mobilization has made tax reform a priority for governments in many developing countries. Addressing the tax problem, however, is often a complex process that involves reforming the tax system, as well as setting up effective administrative structures to administer that system. Many see the revenue authority (RA) model as the solution to these problems. D...