What Makes Personal Income Taxes Progressive? the Case of Belgium. [PDF]
In this paper we investigate the progressivity impact of various components of the Belgian personal income tax system, before and after a major reform of this system. The reform reduced the top tax rates, broadened the tax base and increased tax credits.
André DECOSTER +3 more
core +3 more sources
Consumption taxes : macroeconomic effects and policy issues [PDF]
Proposals for fundamental reform of the federal tax code are receiving increased attention in the business press and among economic analysts and policymakers.
C. Alan Garner
core
Environmental Tax Reform and the "Double Dividend" Hypothesis in a Small Open Economy. [PDF]
Int J Environ Res Public Health, 2019 Zhou Z, Zhang W, Pan X, Hu J, Pu G.
europepmc +1 more source
Taxes, Prisons, and CFOs: The Effects of Increased Punishment on Corporate Tax Compliance in Ecuador [PDF]
This paper takes advantage of a rich firm level data set from Ecuador to analyze the effects of a reform in 2007 that introduced imprisonment for tax evasion and made a firm’s CFO liable for tax-crimes.
Gabriela Aparicio +2 more
core
Tax reform for dirty intermediate goods: theory and an application to the taxation of freight transport [PDF]
The purpose of this paper is to study, within a general equilibrium framework, the welfare implications of a balanced-budget tax reform for an externality-generating intermediate input in a second-best economic environment.
Bruno De Borger +2 more
core
Environmental Tax Reform with Vertical Tax Externalities in a Federal State [PDF]
The paper studies a regional environmental tax reform in a federal state. In a model with immobile labour, mobile capital and mobile polluting input in the production function, one region increases its pollution taxes and recycles the excess tax revenues
Bert Saveyn, Stef Proost
core
The economic effects of tax structure transformation: A study based on the tax reform of China's hainan free trade port. [PDF]
HeliyonZhang Z, Xiao X, Liu C.
europepmc +1 more source
Tax reform plays politics with doctors' reputations. [PDF]
CMAJ, 2017 Stanbrook MB.
europepmc +1 more source
Effectiveness evaluation of China's water resource tax reform pilot and path optimization from the perspective of policy field. [PDF]
PLoS OneYang M, Zhou M, Zhang C.
europepmc +1 more source