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Signalling, Social Status and Labor Income Taxes [PDF]

open access: yes
We investigate the effects of introducing a linear labor income tax under the assumptions that individuals have concerns for social status, that they can signal their relative standing by spending on a conspicuous good, and that the tax revenue is ...
Ennio Bilancini, Leonardo Boncinelli
core  

Taxing capital income in Hungary and the European Union [PDF]

open access: yes
Countries seeking membership in the European Union (EU) cannot look to the EU for a blueprint for reforming their system for taxing capital income. Indeed, it is hard to generalize about tax systems in the EU.
Dethier, Jean-Jacques, John, Christoph
core  

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