Showing 1 - 10 of 1,869
This paper proposes a 21st century global fiscal architecture to replace the present system of personal and corporate income, sales, excise, capital gains, import and export duties, gift and estate taxes with a single comprehensive revenue neutral Automated Payment Transaction (APT) tax. In its...
Persistent link: https://www.econbiz.de/10005616879
In this paper I analyse a labour market where the wage is endogenously determined according to an Efficient Bargaining process between a firm and a labour union whose members are partitioned into two social groups: the old and the young. Furthermore, I exploit the Single-Mindedness theory, which...
Persistent link: https://www.econbiz.de/10005789327
In this paper I will analyse the redistribution of income amongst n generations using the Single-mindedness Theory. I will introduce a new expression for the balanced-budget constraint, no longer based on lump- sum transfers as in the traditional literature, but rather on more realistic labour...
Persistent link: https://www.econbiz.de/10005835397
In this paper I will introduce a new political economy model, where there exists a competition amongst two political candidates, which aim to set a policy which enables them to win elections, max- imising the probability of winning. I will show that, if taxes neces- sary to repay the debt are...
Persistent link: https://www.econbiz.de/10005616677
Slovenia belongs to a group of EU member states that have reduced their personal income tax burden during the current financial and economic crisis. The latest changes, introduced in the personal income tax system during the last two years, have primarily reduced the tax burden on low-income...
Persistent link: https://www.econbiz.de/10009203641
flat-tax proposal) and their overall effect on individual taxpayers and government budget a static micro-simulation model …
Persistent link: https://www.econbiz.de/10005621929
The aim of this paper is to introduce labour supply behaviour in an arithmetic microsimulation model so as to take into …
Persistent link: https://www.econbiz.de/10005621298
from the German income tax statistic and conducting microsimulation analysis it refutes the assumption of pareto …
Persistent link: https://www.econbiz.de/10005835876
This paper formulates a model to examine the effects of changes in tax-benefit policy on the behavior of divorced parents and the well-being of children in single-parent households. Noncustodial parents choose the level of a child support payment to transfer to custodians. These, in turn, decide...
Persistent link: https://www.econbiz.de/10005136476
The study is focused on estimating the informal economy in Romania based on survey in households. Moreover, some specific dynamic models to simulate complicated types of household’s behaviour (regimes) relating to participation in informal economy are presented.
Persistent link: https://www.econbiz.de/10005790395