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Income Segregation and Local Progressive Taxation: Empirical Evidence from Switzerland

Schmidheiny, Kurt - CESifo - 2004

This study investigates spatial segregation of the population in fiscally decentralized urban areas. The theoretical part proposes the progressivity of local income taxes as a new explanation for income segregation. The empirical part studies how income tax differentials across municipalities in...

Persistent link: https://www.econbiz.de/10005766045

Optimal Taxation, Child Care and Models of the Household

Apps, Patricia; Rees, Ray - CESifo - 2014

This paper presents the properties of optimal piecewise linear tax systems for two-earner households, based on joint and individual incomes respectively. A key contribution is the analysis of the interaction between second earner wage differences, variation in the price of child care and...

Persistent link: https://www.econbiz.de/10010877775

The Employment of Mothers - Recent Developments and their Determinants in East and West Germany

Hanel, Barbara; Riphahn, Regina T. - CESifo - 2010

We apply German Mikrozensus data for the period 1996 to 2004 to investigate the employment status of mothers … differences in the employment behavior of East and West German mothers. German family policy sets incentives particularly for low … employment differences as East German women with low earnings potentials appear to adopt West German low employment patterns over …

Persistent link: https://www.econbiz.de/10008671706

Employment and Taxes

Nickell, Stephen - CESifo - 2003

This paper considers the impact of taxation policy on market work. On the basis of the evidence, we find that a 10 percentage point rise in the tax wedge will reduce overall labour input provided via the market by around 2 per cent of the population of working age. The tax wedge is the sum of...

Persistent link: https://www.econbiz.de/10005196222

Does Early Educational Tracking Increase Migrant-Native Achievement Gaps? Differences-In-Differences Evidence Across Countries

Ruhose, Jens; Schwerdt, Guido - CESifo - 2015

We study whether early tracking of students based on ability increases migrant-native achievement gaps. To eliminate confounding impacts of unobserved country traits, we employ a differences-in-differences strategy that exploits international variation in the age of tracking as well as student...

Persistent link: https://www.econbiz.de/10011202963

Is the Collective Model of Labor Supply Useful for Tax Policy Analysis? A Simulation Exercise

Bargain, Olivier; Moreau, Nicolas - CESifo - 2003

The literature on household behavior contains hardly any empirical research on the withinhousehold distributional effect of tax-benefit policies. We simulate this effect in the framework of a collective model of labor supply when shifting from a joint to an individual taxation system in France....

Persistent link: https://www.econbiz.de/10005406323

Household Bargaining and the Design of Couples' Income Taxation

Cremer, Helmuth; Lozachmeur, Jean-Mari; Maldonado, Dario; … - CESifo - 2015

This paper studies the design of couples’ income taxation. Consumption and labor supply decisions within the couple are made by maximizing a weighted sum of the spouses’ utilities; bargaining weights are given but specific to each couple. The information structure and labor supply decisions...

Persistent link: https://www.econbiz.de/10011165508

Workfare and Trade Unions: Labor Market Repercussions of Welfare Reform

Schöb, Ronnie - CESifo - 2003

Workfare proposals concentrate on the work incentives for welfare recipients, thus focusing on the labor supply side …. This paper analyzes the effects workfare has on labor demand when the labor market is unionized. As workfare reduces the … number of recipients of public financial assistance, a workfare regime, as opposed to a welfare system, weakens the outside …

Persistent link: https://www.econbiz.de/10005766227

Improving Incentives in Unemployment Insurance: A Review of Recent Research

Fredriksson, Peter; Holmlund, Bertil - CESifo - 2003

sequencing of benefits), monitoring in conjunction with sanctions, and workfare. Our reading of the theoretical literature is …

Persistent link: https://www.econbiz.de/10005094257

Workfare, Monitoring, and Efficiency Wages

Holzner, Christian; Meier, Volker; Werding, Martin - CESifo - 2006

model where a representative firm chooses its level of monitoring activities. A stricter workfare policy raises employment …The impact of a stronger work requirement for welfare recipients in a workfare program is studied in an efficiency wage …

Persistent link: https://www.econbiz.de/10005405856