The assumption behind discrete hours labour supply modelling is that utility‐maximising
individuals choose from a relatively small number of hours levels, rather than being able to …

This paper surveys models of voting on redistribution. Under reasonable assumptions, the
baseline model produces an equilibrium with the extent of redistributive taxation chosen by …

This paper evaluates the impact of globalisation on tax bases of countries at varying stages
of development. We see globalisation as a process that induces countries to embrace …

The paper reviews and evaluates some recent contributions on modeling entrepreneurship
within a neoclassical framework, analyzing how, and to what extent, the fundamental …

This study provides evidence about the impact of informal economy on income inequality by
using annual cross-country panel data from 28 European Union countries observed during …

This paper reviews experience with the 'flat taxes' that have been adopted in many countries
in recent years. It stresses that they differ fundamentally, and that empirical evidence on their …

We provide a formal model illustrating the mutual relationship between corruption and
capital account restrictions. Corrupt countries are more likely to impose capital controls …

Esta investigación estudia la asociación entre la moral fiscal y el grado de equidad tributaria
tomando sus dos dimensiones, la horizontal y la vertical, para el Impuesto sobre la Renta …

This article studies the evolution of Swedish inheritance taxation since the late nineteenth
century to its abolition in 2004. The contribution of this article is twofold. First, the annual …

Using a probability-based sample of the Norwegian population, we test whether an
informational treatment about fewer audits by the Norwegian Tax Administration during the …