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The Increase in Income Cyclicality of High-Income Households and its Relation to the Rise in Top Income Shares

Parker, Jonathan A.; Vissing-Jorgensen, Annette - National Bureau of Economic Research (NBER) - 2010

We document a large increase in the cyclicality of the incomes of high-income households, coinciding with the rise in their share of aggregate income. In the U.S., since top income shares began to rise rapidly in the early 1980s, incomes of those in the top 1 percent of the income distribution...

Persistent link: https://www.econbiz.de/10008756449

The effect of taxes on Corporate Financing Decisions – Evidence from the German Interest Barrier

Alberternst, Stephan; Sureth, Caren - 2015

base erosion and profit shifting (BEPS). We use the introduction of such an interest deductibility restriction in Germany …

Persistent link: https://www.econbiz.de/10011334123

An Age Perspective on Economic Well-Being and Social Protection in Nine OECD Countries

Dang, Thai-Thanh; Immervoll, Herwig; Mantovani, Daniela; … - 2006

For a number of reasons, incomes vary strongly with age. The nature of this variation is of interest for a wide range of policy purposes. Since age structures differ across countries, knowledge about the incomes earned by different age groups is also necessary for understanding and interpreting...

Persistent link: https://www.econbiz.de/10012444209

Incentive effects of bonus taxes in a principal-agent model

Dietl, Helmut M.; Grossmann, Martin; Lang, Markus; Wey, … - In: Journal of Economic Behavior & Organization 89 (2013) C, pp. 93-104

Several countries have implemented bonus taxes for corporate executives in response to the current financial crisis. Using a principal-agent model, this paper investigates the incentive effects of bonus taxes by analyzing the agent's and principal's behavior. Specifically, we show how bonus...

Persistent link: https://www.econbiz.de/10010664301

Wall Street and Main Street: What Contributes to the Rise in the Highest Incomes?

Kaplan, Steven N.; Rauh, Joshua - National Bureau of Economic Research (NBER) - 2007

We consider how much of the top end of the income distribution can be attributed to four sectors -- top executives of non-financial firms (Main Street); financial service sector employees from investment banks, hedge funds, private equity funds, and mutual funds (Wall Street); corporate lawyers;...

Persistent link: https://www.econbiz.de/10005777758

Incentive effects of bonus taxes in a principal : agent model

Dietl, Helmut; Grossmann, Martin; Lang, Markus; Wey, Simon - 2012

Several countries have implemented bonus taxes for corporate executives in response to the financial crisis of 2007-2010. Using a principal-agent model, this paper investigates the incentive effects of bonus taxes by analyzing the agent's and principal's behavior. Specifically, we show how bonus...

Persistent link: https://www.econbiz.de/10009736472

Peer Effects in Program Participation

Dahl, Gordon B.; Katrine V. L?ken; Mogstad, Magne - In: American Economic Review 104 (2014) 7, pp. 2049-74

We estimate peer effects in paid paternity leave in Norway using a regression discontinuity design. Coworkers and brothers are 11 and 15 percentage points, respectively, more likely to take paternity leave if their peer was exogenously induced to take up leave. The most likely mechanism is...

Persistent link: https://www.econbiz.de/10010815580

Fair wages survive multiple sources of income inequality

Gose, Karina - In: Economics Letters 121 (2013) 3, pp. 473-477

When an employee in a gift exchange game earns significantly less than the employer, the source of employer income does not affect effort choices. However, to induce one unit of effort, the employer has to pay higher wages than in a game without payoff inequality.

Persistent link: https://www.econbiz.de/10010729459

Income, the Earned Income Tax Credit, and Infant Health

Hoynes, Hilary; Miller, Doug; Simon, David - In: American Economic Journal: Economic Policy 7 (2015) 1, pp. 172-211

This paper uses quasi-experimental variation from federal tax reform to evaluate the effect of the EITC on infant health outcomes. We find that the EITC reduces the incidence of low birth weight and increases mean birth weight: a $1,000 treatment-on-the-treated leads to a 2 to 3 percent decline...

Persistent link: https://www.econbiz.de/10011145223

Family policy and the number of children: Evidence from a natural experiment

Egger, Peter H.; Radulescu, Doina M. - In: European Journal of Political Economy 28 (2012) 4, pp. 524-539

family policy dramatically was Saarland's reaccession to Germany in 1957. Prior to this date, Saarland was part of France … surrounding regions in Germany and France. The results suggest that the change in family policy associated with Saarland …. After 1957, families in Saarland were subject to spouse income splitting instead of the previous family income splitting and …

Persistent link: https://www.econbiz.de/10010588389

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