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What's Best for Women: Gender Based Taxation, Wage Subsidies or Basic Income?
Colombino, Ugo; Narazani, Edlira - Institute for the Study of Labor (IZA) - 2012
We use a microeconometric model of household labour supply in order to evaluate, with Italian data, the behavioural and welfare effects of gender based taxation (GBT) as compared to other policies based on different optimal taxation principles. The comparison is interesting because GBT, although...
Persistent link: https://www.econbiz.de/10010884211
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Five Issues in the Design of Income Support Mechanisms: The Case of Italy
Colombino, Ugo - Institute for the Study of Labor (IZA) - 2011
: guaranteed minimum income (GMI), universal basic income (UBI), wage subsidy (WS) and two mixed systems: GMI+WS and UBI+WS. As …-tested transfers (possibly complemented by wage subsidy) emerge as desirable and feasible features of the income support mechanism. In … the poverty line complemented by a 10% wage subsidy or – depending on the social welfare criterion – a more generous …
Persistent link: https://www.econbiz.de/10009359862
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Grundeinkommen vs. Kombilohn: Beschäftigungs- und Finanzierungswirkungen und Unterschiede im Empfängerkreis
Fuest, Clemens; Peichl, Andreas - Institute for the Study of Labor (IZA) - 2009
zeigen, dass der Übergang zu einem selbst restriktiv ausgestalteten Grundeinkommen die Zahl der Transferempfänger gegenüber …
Persistent link: https://www.econbiz.de/10008615426
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Five Crossroads on the Way to Basic Income: An Italian Tour
Colombino, Ugo - Institute for the Study of Labor (IZA) - 2014
wage subsidy, with a total benefit amounting to about 70% of the poverty level, or – depending on the social welfare …
Persistent link: https://www.econbiz.de/10010757776
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Efficient Redistribution: Comparing Basic Income with Unemployment Benefits
FitzRoy, Felix; Jin, Jim - Institute for the Study of Labor (IZA) - 2010
We compare two systems of income redistribution: unemployment benefits (UB) and basic income (BI). First, for a simple utility function, with both intensive and extensive margins, the unemployed are likely better off with pure BI than pure UB, regardless of labour supply elasticity and wage...
Persistent link: https://www.econbiz.de/10008682948
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Relative Income, Redistribution and Well-being
FitzRoy, Felix; Nolan, Michael A. - Institute for the Study of Labor (IZA) - 2010
In a model with heterogeneous workers and both intensive and extensive margins of employment, we consider two systems of redistribution: a universal basic income, and a categorical unemployment benefit. Well-being depends on own-consumption relative to average employed workers’ consumption,...
Persistent link: https://www.econbiz.de/10008682956
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How Do Stamp Duties Affect the Housing Market?
Davidoff, Ian; Leigh, Andrew - Institute for the Study of Labor (IZA) - 2013
Land transfer taxes are a substantial portion of the cost of moving house in many developed countries. Since stamp duties are endogenous with respect to the house price, we create an instrumental variable that is the stamp duty on a property, given that postcode's starting house price and the...
Persistent link: https://www.econbiz.de/10010884191
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Tax Incidence in the Presence of Tax Evasion
Doerrenberg, Philipp; Duncan, Denvil - Institute for the Study of Labor (IZA) - 2014
This paper studies the effect of tax evasion on the economic incidence of sales taxes. We design a laboratory experiment in which buyers and sellers trade a fictitious good in double auction markets. A per-unit tax is imposed on sellers, and sellers in the treatment group are provided the...
Persistent link: https://www.econbiz.de/10010884352
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The Wedge
Goerke, Laszlo - Institute for the Study of Labor (IZA) - 1999
It is often argued that the quantity which is traded on the market is independent of the side of the market which is taxed. However, this assertion need not hold, especially in imperfectly competitive markets like that for labour. Taking an efficiency wage economy as an example, it is shown that...
Persistent link: https://www.econbiz.de/10005703537
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Business Taxation and Wages: Evidence from Individual Panel Data
Bauer, Thomas K.; Kasten, Tanja; Siemers, Lars - Institute for the Study of Labor (IZA) - 2012
Empirical evidence on the degree of business-tax shifting to employees via the wage level is highly controversial and rare. It remains open to which extent the tax burden is shifted, whether there are differences for tax increases and decreases, or whether there exists some treatment...
Persistent link: https://www.econbiz.de/10010559024