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Redistributive policies are crucial in tax design but are often overlooked when examining optimal tax administrative policies to fight tax evasion. This paper extends the Keen and Slemrod (2017) …
Discussion paper
This study examines the short-term effects of Finland’s 2021 reform, which extended compulsory schooling to age 18. Using detailed administrative data, I analyze changes in educational outcomes and …
Discussion paper
We evaluate a major personal income tax reform in Uganda that came into effect in 2012–13, contributing to the scarce literature on the effects of personal income tax reform on employees’ income in a …
Discussion paper