The Helsinki GSE Discussion Paper series is available on EconStor. EconStor is an open access server that provides a platform for the free distribution of academic literature in economics.
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
In this paper, we show that gender gaps in performance observed in high-stakes exams, relative to low-stakes exams, are partially shaped by the context of exam preparation. We examine the role of …
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