Performance pay for tax collectors has the potential to raise revenues, but might come at a cost if it increases the bargaining power of tax collectors vis-à-vis taxpayers. We report the first large-s
In the last decade, most states have targeted certain depressed areas for revitalization by providing a combination of labor and capital tax incentives to firms operating in an "enterprise zone" (EZ).
Tax incentives are used widely by governments to attract investment and promote certain behaviour and activities, but they are not always effective at achieving policy goals, and can come with high co
Organisation for Economic Co-operation and Development60
This indicator measures the fraction of additional earnings that is lost to either higher taxes or lower benefits when an employee increases their working hours. Calculations for families with childre
Organisation for Economic Co-operation and Development60