We study a French wealth tax reform that starkly reduced the information some taxpayers
must report to the tax authority. Using a new dynamic bunching approach we estimate the …

Using new survey and experimental data for a representative sample of the German
population, we study preferences for tax simplification. The general wisdom seems to …

Inter-regional redistribution through tax-base equalization transfers is examined in a setting
in which taxpayers, organized as lobby groups, influence policy making. With lobbying only …

Why are tax systems complex despite a conventional wisdom that simplification is
desirable? We study attitudes towards tax simplification using new survey and experimental …

We examine the design of fiscal equalization transfers aimed at inter-regional redistribution
in a setting in which special interest groups distort the fiscal policies of local governments …

Background: The preschool oral healthcare programme (POHP) was introduced by the
Ministry of Health in 1984 to provide oral healthcare to 5-6-year-old children in Malaysia …