Narrow search
Showing 1 - 10 of 208
Cover Image
Relative Consumption and Tax Evasion
Goerke, Laszlo - CESifo - 2013
Relative consumption effects or status concerns that feature jealousy (in the sense of Dupor and Liu, AER 2003) boost consumption expenditure. If consumption is financed by labour income, such status considerations increase labour supply and, hence, the tax base. A higher taxable income, in...
Persistent link: https://www.econbiz.de/10010877931
Cover Image
Profit Sharing and Relative Consumption
Goerke, Laszlo - CESifo - 2012
Traditionally, it has been argued that profit sharing can increase employment and welfare because it lowers marginal labour costs without reducing total cost or labour income. In this paper, we show that profit sharing can also represent a Pareto-improvement if labour supply is excessive due to...
Persistent link: https://www.econbiz.de/10010877685
Cover Image
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
Cover Image
Second-best Properties of Implicit Social Security Taxes: Theory and Empirical Evidence
Fenge, Robert; Uebelmesser, Silke; Werding, Martin - CESifo - 2002
This paper investigates the inter-temporal structure of implicit taxes that arise in unfunded pension schemes. We demonstrate that these tax rates are declining over the life cycle. Using German micro-data for men and married women we estimate periodic wage elasticities of labour supply in order...
Persistent link: https://www.econbiz.de/10005181481
Cover Image
Tax Policy and Employment: How Does the Swedish System Fare?
Pirttilä, Jukka; Selin, Hakan - CESifo - 2011
This paper reviews the literature on optimal taxation of labour income and the empirical work on labour supply and the elasticity of taxable income in Sweden. It also presents an overview of Swedish taxation of labour income, offers calculations on the development in effective marginal tax rates...
Persistent link: https://www.econbiz.de/10008853847
Cover Image
Optimal Redistributive Taxation with both Labor Supply and Labor Demand Responses
Jacquet, Laurence; Lehmann, Etienne; Linden, Bruno Van der - CESifo - 2012
This paper characterizes the optimal redistributive tax schedule in a matching unemployment framework where (voluntary …) nonparticipation and (involuntary) unemployment are endogenous. The optimal employment tax rate is given by an inverse employment …
Persistent link: https://www.econbiz.de/10010540251
Cover Image
Tax Effects, Search Unemployment, and the Choice of Educational Type
Alstadsæter, Annette; Kolm, Ann-Sofie; Larsen, Birthe - CESifo - 2005
educational type with high consumption value and low effort costs. This increases the skill mismatch and aggregate unemployment in …
Persistent link: https://www.econbiz.de/10005766172
Cover Image
Education, Unemployment and Migration
Eggert, Wolfgang; Krieger, Tim; Meier, Volker - CESifo - 2007
This paper studies a two-region model in which unemployment, education decisions and interregional migration are … endogenous. The poorer region exhibits both lower wages and higher unemployment rates, and migrants to the richer region are … change reduces wages of the unskilled. Both education and migration decisions are distorted by a uniform unemployment …
Persistent link: https://www.econbiz.de/10005405804
Cover Image
Boon or Bane? Others' Unemployment, Well-being and Job Insecurity
Clark, Andrew; Knabe, Andreas; Rätzel, Steffen - CESifo - 2008
The social norm of unemployment suggests that aggregate unemployment reduces the well-being of the employed, but has a … the appropriate distinction may not be between employment and unemployment, but rather between higher and lower levels of … regional unemployment. However, the insecure employed and the poor-prospect unemployed are less negatively, or even positively …
Persistent link: https://www.econbiz.de/10005406142
Cover Image
Growth and the Ageing Joneses
Fisher, Walter H.; Heijdra, Ben J. - CESifo - 2008
We incorporate Keeping-up-with-the-Joneses (KUJ) preferences into the Blanchard-Yaari(BY) framework and develop, using an AK technology, a model of balanced growth. In this context we investigate status preference, demographic, and pension policy shocks. We find that a higher degree of KUJ...
Persistent link: https://www.econbiz.de/10005766173