This article examines the development of tax regimes across OECD countries in the latter part of the twentieth century. It gives particular emphasis to taxes on labour income. Taxes on labour income represent a major drain on private households. They have become the mainstay of many of these countries’ public sector finances. Taxes on labour income rather than on capital appear to be the preferred instrument of finance for those economic and political interests that advocate and support a strong (and thereby expensive) welfare state. There is little ‘free lunch’ to be had in these welfare states; if anything, ‘socialism in one class’ seems to be the rule. Coordinated market economies tend to impose higher tax rates on labour because they ha...
When taxes on labor are introduced the tax wedge between labor costs paid by employer (gross wage) a...
Americans now work 50 percent more than do the Germans, French, and Italians. This was not the case ...
This article analyzes the effects of globalization on implicit tax rates (ITRs) on labor income, cap...
Abstract. This article examines the development of tax regimes across OECD countries in the latter p...
The aim of this paper is to explain differences among OECD countries in the evolution of taxes on la...
"In diesem Beitrag wird die Entwicklung der Steuersysteme in OECD-Ländern über die letzten Jahrzehnt...
This article considers the relationship between labor income taxes and output. An illustrative model...
This article compares national income tax reforms during the last 25 years. There were two competing...
This article compares national income tax reforms during the last 25 years. There were two competing...
Among policy-makers and academics there is a controversial discussion whether the tax mix in-fluence...
This article reviews recent research in fiscal sociology. We specifically examine contributions to t...
This paper considers the financing of productive public goods and social benefits through different ...
This article considers the relationship between labor income taxes and output. An illustrative model...
Political economists have long argued that the success of post-war incomes policies rests on nationa...
We analyze both the theoretical framework of labor taxation in the open economy and important curren...
When taxes on labor are introduced the tax wedge between labor costs paid by employer (gross wage) a...
Americans now work 50 percent more than do the Germans, French, and Italians. This was not the case ...
This article analyzes the effects of globalization on implicit tax rates (ITRs) on labor income, cap...
Abstract. This article examines the development of tax regimes across OECD countries in the latter p...
The aim of this paper is to explain differences among OECD countries in the evolution of taxes on la...
"In diesem Beitrag wird die Entwicklung der Steuersysteme in OECD-Ländern über die letzten Jahrzehnt...
This article considers the relationship between labor income taxes and output. An illustrative model...
This article compares national income tax reforms during the last 25 years. There were two competing...
This article compares national income tax reforms during the last 25 years. There were two competing...
Among policy-makers and academics there is a controversial discussion whether the tax mix in-fluence...
This article reviews recent research in fiscal sociology. We specifically examine contributions to t...
This paper considers the financing of productive public goods and social benefits through different ...
This article considers the relationship between labor income taxes and output. An illustrative model...
Political economists have long argued that the success of post-war incomes policies rests on nationa...
We analyze both the theoretical framework of labor taxation in the open economy and important curren...
When taxes on labor are introduced the tax wedge between labor costs paid by employer (gross wage) a...
Americans now work 50 percent more than do the Germans, French, and Italians. This was not the case ...
This article analyzes the effects of globalization on implicit tax rates (ITRs) on labor income, cap...