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Tax refunds and income manipulation evidence from the EITC
Buhlmann, Florian; Elsner, Benjamin; Peichl, Andreas - 2018
Welfare programs are important in terms of reducing poverty, although they create incentives for recipients to maximize their income by either reducing their labor supply or manipulating their taxable income. In this paper, we quantify the extent of such behavioral responses for the Earned...
Persistent link: https://www.econbiz.de/10011877836
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Tax refunds and income manipulation evidence from the EITC
Buhlmann, Florian; Elsner, Benjamin; Peichl, Andreas - 2017
Welfare programs are important for reducing poverty but create incentives for recipients to maximize their income by either reducing labor supply or manipulating taxable income. In this paper, we quantify the extent of such behavioral responses for the Earned Income Tax Credit (EITC) in the US....
Persistent link: https://www.econbiz.de/10011732091
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Tax Refunds and Income Manipulation Evidence from the EITC
Buhlmann, Florian - 2017
Welfare programs are important for reducing poverty but create incentives for recipients to maximize their income by either reducing labor supply or manipulating taxable income. In this paper, we quantify the extent of such behavioral responses for the Earned Income Tax Credit (EITC) in the US....
Persistent link: https://www.econbiz.de/10012946592
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Automatic stabilizers and economic crisis : US vs. Europe
Dolls, Mathias; Fuest, Clemens; Peichl, Andreas - 2009
This paper analyzes the effectiveness of the tax and transfer systems in the European Union and the US to act as an automatic stabilizer in the current economic crisis. We find that automatic stabilizers absorb 38 per cent of a proportional income shock in the EU, compared to 32 per cent in the...
Persistent link: https://www.econbiz.de/10003922975
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Automatic Stabilizers and Economic Crisis : US vs. Europe
Dolls, Mathias - 2010
This paper analyzes the effectiveness of the tax and transfer systems in the European Union and the US to act as an automatic stabilizer in the current economic crisis. We find that automatic stabilizers absorb 38 per cent of a proportional income shock in the EU, compared to 32 per cent in the...
Persistent link: https://www.econbiz.de/10013149370
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Aufkommens-, Beschäftigungs- und Wachstumswirkungen einer Steuerreform nach dem Vorschlag von Mitschke
Fuest, Clemens (contributor); Peichl, Andreas (contributor);  … - 2005
Das vorliegende Gutachten untersucht die Auswirkungen einer Neuordnung des deutschen Ertragsteuersystems nach dem Vorschlag von Joachim Mitschke (2004) auf Steueraufkommen, Beschäftigung und Wirtschaftswachstum. Grundlage der Analyse ist das Steuer-Transfer-Simulationsmodell FiFoSiM des...
Persistent link: https://www.econbiz.de/10000322197
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The benefits of linking CGE and microsimulation models : evidence from a flat tax analysis
Peichl, Andreas (contributor) - 2008
Mircrosimulation models (MSM) and Computable General Equilibrium models (CGE) have both been widely used in policy analysis. The combination of these two model types allows the utilisation of the advantages of both types. The aim of this paper is to describe the state-of-the-art in simulation...
Persistent link: https://www.econbiz.de/10003728672
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The benefits of linking CGE and microsimulation models : evidence from a flat tax analysis
Peichl, Andreas (contributor) - 2008
Mircrosimulation models (MSM) and Computable General Equilibrium models (CGE) have both been widely used in policy analysis. The combination of these two model types allows the utilisation of the advantages of both types. The aim of this paper is to describe the state-of-the-art in simulation...
Persistent link: https://www.econbiz.de/10003759271
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Wie progressiv ist Deutschland? : Das Steuer- und Transfersystem im Europäischen Vergleich
Peichl, Andreas (contributor); Schaefer, Thilo (contributor) - 2008
Deutschland wird häufig ein im europäischen Vergleich überdurchschnittliches Abgabenniveau bescheinigt. Da dies als … Deutschland im europäischen Vergleich insgesamt eher im mittleren Bereich anzusiedeln ist. Gleichwohl kann der deutschen … Belastung aus. -- Progression ; Umverteilung ; Steuer- und Transfersystem ; europäischer Vergleich …
Persistent link: https://www.econbiz.de/10003741753
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Wie progressiv ist Deutschland? : das Steuer- und Transfersystem im europäischen Vergleich
Peichl, Andreas (contributor); Schaefer, Thilo (contributor) - 2008
When comparing tax benefit systems across Europe, Germany is usually regarded as a country with a high level of taxes and contributions which is often seen as a main challenge for the economic performance of the welfare state. In this paper, we analyse the progressivity and redistribution...
Persistent link: https://www.econbiz.de/10003670698