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The Detaxation of Overtime Hours: Lessons from the French Experiment
Cahuc, Pierre; Carcillo, Stéphane - Institute for the Study of Labor (IZA) - 2011
In October 2007 France introduced an exemption on the income tax and social security contributions that applied to wages received for hours worked overtime. The goal of the policy was to increase the number of hours worked. This article shows that this reform has had no significant impact on...
Persistent link: https://www.econbiz.de/10008804893
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Income Taxes and Entrepreneurial Choice: Empirical Evidence from Germany
Fossen, Frank M.; Steiner, Viktor - Institute for the Study of Labor (IZA) - 2006
Entrepreneurial activity is often regarded as an engine for economic growth and job creation. Through tax policy, governments possess a potential lever to influence the decisions of economic agents to start and close small businesses. In Germany, the top marginal income tax rates were reduced...
Persistent link: https://www.econbiz.de/10005566693
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Corporate and Personal Income Tax Declarations
Goerke, Laszlo - Institute for the Study of Labor (IZA) - 2006
Decisions by firms and individuals on the extent of their tax payments have generally been treated as separate choices. Empirically, a positive relationship between corporate and personal income tax evasion can be observed. The theoretical analysis in this paper shows that a manager's decision...
Persistent link: https://www.econbiz.de/10005566801
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Value-added Tax versus Social Security Contributions
Goerke, Laszlo - Institute for the Study of Labor (IZA) - 1999
compensate for the ensuing loss in revenues by a rise in the value-added tax (VAT). Assuming unemployment to be caused by … efficiency wages, it is shown that a balanced-budget shift from a payroll tax to a VAT will increase employment if the rise in … the VAT does not alter consumer prices. If the effects of a shift from SSC to the VAT on the worker's effort are …
Persistent link: https://www.econbiz.de/10005703514
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Creating Low Skilled Jobs by Subsidizing Market-Contracted Household Work
Brück, Tilman; Haisken-DeNew, John P.; Zimmermann, Klaus F. - Institute for the Study of Labor (IZA) - 2003
We analyze the determinants of household work contracted in the German shadow economy. The German socio-economic household panel, which enumerates casual domestic employment, is used to estimate the demand for such household work. The regressors include regional wage rates, household income and...
Persistent link: https://www.econbiz.de/10005822272
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Workfare: Eine wirksame Alternative zum Kombilohn
Bonin, Holger; Schneider, Hilmar - Institute for the Study of Labor (IZA) - 2006
In the debate on in-work benefits in Germany it is often overlooked that such subsidies may only be effective if basic minimum income is remarkably decreased for those who are employable. However, proposals following this principle will hardly achieve political consensus as can be derived from...
Persistent link: https://www.econbiz.de/10005822347
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Income Taxes and the Composition of Pay
Brunello, Giorgio; Comi, Simona; Sonedda, Daniela - Institute for the Study of Labor (IZA) - 2006
According to the standard principal-agent model, the optimal composition of pay should balance the provision of incentives with the individual demand for insurance. Do income taxes alter this balance? We show that the relative share of PRP on total pay is reduced by higher average taxes, and is...
Persistent link: https://www.econbiz.de/10005822415
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Optimal Redistributive Taxation in a Search Equilibrium Model
Hungerbühler, Mathias; Lehmann, Etienne; Parmentier, Alexis - Institute for the Study of Labor (IZA) - 2005
This paper characterizes optimal non-linear income taxation in an economy with a continuum of unobservable productivity levels and endogenous involuntary unemployment due to frictions in the labor markets. Redistributive taxation distorts labor demand and wages. Compared to their efficient...
Persistent link: https://www.econbiz.de/10005822583
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Family Bargaining and Taxes: A Prolegomenon to the Analysis of Joint Taxation
Pollak, Robert A. - Institute for the Study of Labor (IZA) - 2007
Does joint taxation disadvantage women? To answer that question, this paper begins by reviewing unitary and bargaining models of intrafamily allocation, and then discusses the determinants of "bargaining power" in a world without taxes. It argues that wage rates rather than earnings are...
Persistent link: https://www.econbiz.de/10005822849
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Estimating Income Responses to Tax Changes: A Dynamic Panel Data Approach
HOLMLUND, BERTIL; Söderström, Martin - Institute for the Study of Labor (IZA) - 2007
Recent research on the behavioral effects of income taxes has to a large extent focused on the elasticity of taxable income with respect to the net-of-tax rate, i.e., one minus the marginal tax rate. We offer new evidence on this matter by making use of a large panel of Swedish tax payers over...
Persistent link: https://www.econbiz.de/10005822898