… tonic tax reforms, reforms so that the change in the tax burden is a … analysis of tax reforms,
with a focus on the United States. We … We also simulate counterfactual post-reform incomes for …

… between tax progressivity and top income shares. Using variation from Western tax reforms
… estimation, we find that reductions in tax progressivity had large and lasting positive impacts …

… recovers elasticities in simulations (see online … from state tax reforms of at least 1 percentage
point and a second in which we control for all reforms to state income tax and corporate tax …

… In order to measure the specific tax policy incentive faced by each state, we implement a
detailed simulation model of the equalization system, which comprehensively captures the …

… In order to eliminate the situation described above and to smooth social inequality, the
Government has repeatedly introduced draft laws on individual income tax reform. However, most …

… This paper assesses the impact of tax reforms on income distribution in 45 developing …
” database of tax reforms covering 45 emerging and low-income countries. Reforms of the …

We examine whether an anticipated reduction in future repatriation taxes affects the amount
of cash US multinationals hold overseas. We find that the expected benefits of a repatriation …

… In a rich dynamic model, we quantify the optimal fiscal plan. We use new flexible functions
… than currently in the United States and financed with moderate income tax progressivity. We …

… To calculate the marginal tax rates, we perform each simulation twice—once with the actual
income and then again with earned income incremented by $100. We take the difference in …

… the tax base and thus to flawed reform effects on tax revenues. In order to improve the accuracy
of the income tax simulation, we additionally exploit administrative tax … general tax reform …