Search Results - subject:"Marginal tax rates"

Tax support for families with children : key tax benefits, their impact on marginal and average tax rates, and an approach to simplification 2017 law

Ackerman, Deena; Cooper, Michael J.; Costello, Rachel; … - 2016

Persistent link: https://www.econbiz.de/10012800654

A distribution-neutral perspective on tax expenditure limitations

Kaplow, Louis - 2016

grounds, because the resulting broader base enables lower marginal tax rates and hence less distortion of labor effort and … other margins, and to raise revenue without requiring higher marginal tax rates. It is generally recognized that the … supply through lower marginal tax rates while also maintaining or enhancing progressivity …

Persistent link: https://www.econbiz.de/10011581947

Fiscal policies and the prices of labor: A comparison of the U.K. and U.S.

Mulligan, Casey - In: IZA Journal of Labor Policy 4 (2015), pp. 1-27

This paper measures the 2007-13 evolution of employment tax rates in the U.K. and the U.S. The U.S. changes are greater, in the direction of taxing a greater fraction of the value created by employment, and primarily achieved with new implicit tax rates. Even though both countries implemented a...

Persistent link: https://www.econbiz.de/10011606581

Fiscal policies and the prices of labor : a comparison of the U.K. and U.S.

Mulligan, Casey B. - In: IZA journal of labor policy 4 (2015), pp. 1-27

Persistent link: https://www.econbiz.de/10011416863

Taxing top earners : a human capital perspective

Badel, Alejandro; Huggett, Mark - 2015

Persistent link: https://www.econbiz.de/10011485744

Revenue-Maximising Tax Rates in Personal Income Taxation in the Presence of Consumption Taxes: A note

Sanz-Sanz, José Félix - Victoria Business School, Victoria University of Wellington - 2015

that the traditional Laffer analysis, which neglects the effects of marginal tax rates on consumption, overestimates the …

Persistent link: https://www.econbiz.de/10011265504

Some results from the theory of optimal taxation and their relevance for increasing the progressiveness of Indian tax structure

Murty, Sushama - In: Indian economic review : official journal of Delhi … 54 (2019) 1, pp. 19-50

Persistent link: https://www.econbiz.de/10012225905

The mortgage interest deduction : causes of fluctuations in a procyclical tax expenditure

Splinter, David - In: Public finance review : PFR 47 (2019) 5, pp. 807-827

Persistent link: https://www.econbiz.de/10012121941

Integrating microsimulation models of tax policy into a DGE macroeconomic model

DeBacker, Jason; Evans, Richard W.; Phillips, Kerk Layne - In: Public finance review : PFR 47 (2019) 2, pp. 207-275

Persistent link: https://www.econbiz.de/10011979385

Could a universal family payment improve gender equity and reduce child poverty in Australia? A microsimulation analysis

Hayes, Philip; Redmond, Gerry - 2014

The Australian income tax and transfer system has undergone considerable reform since the mid 1980s. As a number of commentators have pointed out, one impact of reforms to cash transfers for families, as well as of some reforms to direct taxes, has been the evolution of a defacto system of...

Persistent link: https://www.econbiz.de/10010343185