We study reforms of nonlinear income tax systems from a political economy perspective. We
present a median voter theorem for monotonic tax reforms, reforms so that the change in the …

Quo Vadis Kepatuhan Pajak? Penelitian ini bertujuan untuk mengidentifikasi, menilai, dan
memberikan interpretasi hasil penelitian kualitatif tentang kepatuhan pajak. Metode yang …

This research aims to understand whether the Core Tax Administration System (CTAS) will
strengthen the power or the trust dimensions of the Slippery Slope Framework (SSF) tax …

This article investigates whether greater access to the Internet influences tax reform in
developing countries. Tax reform entails here the change of the tax structure in favour of …

This paper studies the impact of tax-based consolidations on reelection outcomes. Using a
granular database of tax-based consolidations for a panel of 10 OECD countries over the …

Given that the linear linkage between taxation and income inequality remains unclear,
especially in Sub‐Saharan African countries, it is critical to explore how the redistribution …

The water resource tax reform played an important role in promoting sustainable
development in China. Subsequent to the seven-year reform, the effectiveness evaluation of …

The main objective of this paper is to extract practical lessons on increasing tax revenue
effort that are relevant to developing countries. Specifically, it focuses on insights from two …

This paper examines the macroeconomic effects of tax changes during fiscal consolidations.
We build a new narrative dataset of tax changes during fiscal consolidation years …

Legislation governing personal income taxation is often subject to changes. A significant
personal income tax reform was carried out in the Czech Republic in 2021. The reform …