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Persistent link: https://www.econbiz.de/10012549745
new validation approach by studying a number of tax reforms in Denmark, and we show how violations of the identifying …We revisit the identification of behavioral responses to tax reforms and develop a new approach that allows for … graphical validation of identifying assumptions and representation of treatment effects. Considering typical tax reforms, such …
Persistent link: https://www.econbiz.de/10012312219
new validation approach by studying a number of tax reforms in Denmark, and we show how violations of the identifying …We revisit the identification of behavioral responses to tax reforms and develop a new approach that allows for … graphical validation of identifying assumptions and representation of treatment effects. Considering typical tax reforms, such …
Persistent link: https://www.econbiz.de/10012822754
new validation approach by studying a number of tax reforms in Denmark, and we show how violations of the identifying …We revisit the identification of behavioral responses to tax reforms and develop a new approach that allows for … graphical validation of identifying assumptions and representation of treatment effects. Considering typical tax reforms, such …
Persistent link: https://www.econbiz.de/10013314962
Persistent link: https://www.econbiz.de/10013426703
Persistent link: https://www.econbiz.de/10013410993
identification based on tax reforms. In our empirical application on U.S. panel data from 1980 to 2006, we provide a deepened …
Persistent link: https://www.econbiz.de/10011800753
This paper examines the development of taxation in Sweden from 1862 to 2013. The examination covers six key aspects of the Swedish tax system: the taxation of labor income, capital income, consumption, inheritance and gift, wealth and real estate. The importance of these taxes varied greatly...
Persistent link: https://www.econbiz.de/10010459612
The aim of this paper is to analyze how Spanish taxpayers have responded to the introduction of the dual personal income tax model in 2007. The authors estimate the elasticity of taxable income (ETI) with respect to the marginal net tax rate for different groups of taxpayers by sex, marital...
Persistent link: https://www.econbiz.de/10011865879
The aim of this paper is to analyse how Spanish taxpayers responded to the introduction of the dual personal income tax model in 2007. The authors estimate the elasticity of taxable income (ETI) with respect to the marginal net tax rate for different groups of taxpayers by sex, marital status...
Persistent link: https://www.econbiz.de/10011946858