Many local jurisdictions offer property tax exemptions or similar concessions to older citizens. Such represent substantial intergenerational transfers and may have important implications for public finances. The consequences of age-based depend upon the extent which they influence households' location decisions, housing tenure consumption. We provide first evidence on (long-term) changes in ho...

This paper analyses the effects of the recent Finnish income tax reform on the behaviour of a closely held corporation (CHC) and its owners. The main elements of the reform are cuts in corporate and capital income tax rates and the replacement of the current full imputation system by a partial double taxation of distributed profits. Considerable exemptions are applied to relieve the taxation of...

A comprehensive tax and benefit incidence analysis is presented covering the redistributive fiscal instruments implemented in Mexico in 2008 and 2010, representative of the urban and rural sectors, as well as nationally. The expansion of basic social programs and effectively targeted direct monetary transfers have increased the progressivity of Mexico ́s fiscal system in recent years, but redist...

The main goal of this research is to identify the effective factors on tax evasion by fuzzy DEMATEL-method in Iran. At the present time tax evasion is one of the economic problems in developing countries. Our country has had in this problem for several decades. In this paper, we attempted to determine effective factors in tax evasion, and the relational structure of these factors is examined by...

The response to the Ebola crisis in west Africa is shining light on the weak health systems in these countries, which have been crippled by years of underinvestment. 1 Sierra Leone, one of the three countries at the epicentre of the Ebola outbreak, is a small country with a population of 6 million and an average income of US$513. As of Dec 13, 2014, Sierra Leone had recorded 6638 confi rmed cas...

Using frequent state and local policy revisions of apparel tax exemptions in Connecticut, New York and Vermont, I study how the sales tax affects the retail market for apparel. First, I present new evidence on the effect of the sales tax on pre-tax prices, the pass-through rate. Unlike the previous literature on this topic, I employ detailed item-level data on prices, use large good-specific ch...