Explaining the evolution of the Austrian implicit tax rate on labor from 1976 to 2016
Year of publication: |
2020
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Authors: | Reiss, Lukas ; Schuster, Philip |
Published in: |
Empirica : journal of european economics. - Dordrecht [u.a.] : Springer Science + Business Media B.V., ISSN 1573-6911, ZDB-ID 1478725-8. - Vol. 47.2020, 2, p. 303-341
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Subject: | Labor taxation | Social security contributions | Base broadening | Income distribution | Shapley decomposition | Austria | Österreich | Sozialversicherungsbeitrag | Social security contribution | Einkommensverteilung | Theorie | Theory | Steuerbelastung | Tax burden | Lohnsteuer | Wage tax | Einkommensteuer | Income tax | Dekompositionsverfahren | Decomposition method | Arbeitsangebot | Labour supply | Steuertarif | Tax rate |
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