Multiple ecological and socioeconomic problems have occurred worldwide, raising the
awareness of sustainability. This study aims to examine the impact of taxes on Sustainable …

This paper is to determine the optimality of taxation based on a comparative analysis of
income taxation in developed and developing countries. In our opinion, the main idea of …

The problem of tax policy design has been an important concern over the years, involving
comprehensive scientific research. In this study, our major goal was to examine and map the …

This paper explores the characteristics and inter-relationships of tax systems in the OECD
countries over the period 2014–2020, ie, from a relatively consolidated economic period …

A common claim in the policy discourse is that a government wishing to achieve equality of
opportunity should use public provision of education for equalisation of opportunities rather …

In a model where agents differ in wages and preferences over labor time–consumption
bundles, we study labor income tax schemes that alleviate poverty. To avoid conflict with …

From the 1980s onward, income inequality increased in many advanced countries. It is very
difficult to account for the rise in income inequality using the standard labour supply/demand …

A strand of the literature has shown that a depreciation of the real exchange rate contributes
to poverty reduction. The current paper considers the issue in the other way around, by …

Using microsimulations this paper analyzes the poverty and tax implications of replacing
current transfers and subsidies by a budget-neutral (no change in the fiscal deficit) universal …

We adopt a non-welfarist approach to investigate the effect of different redistributive
objectives on the shape of the optimal tax schedule. We consider inequality and income …