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Bellmann, Lutz; Gerner, Hans-Dieter; Hübler, Olaf - Institute for the Study of Labor (IZA) - 2013

To improve their competitiveness the companies aim to increase the funds available to finance the necessary investments …

Persistent link: https://www.econbiz.de/10010960123

Complex Tax Incentives: An Experimental Investigation

Abeler, Johannes; Jäger, Simon - Institute for the Study of Labor (IZA) - 2013

How does the tax system's complexity affect people's reaction to tax changes? To answer this question, we conduct a real-effort experiment in which subjects receive a piece rate and face a set of taxes. In one treatment the tax system is simple; in the other treatment it is highly complex. The...

Persistent link: https://www.econbiz.de/10010884214

Steady-State Labor Supply Elasticities: A Survey

Bargain, Olivier; Peichl, Andreas - Institute for the Study of Labor (IZA) - 2013

Previous reviews of static labor supply estimations concentrate mainly on the evidence from the 1980s and 1990s, Anglo-Saxon countries and early generations of labor supply modeling. This paper provides a fresh characterization of steady-state labor supply elasticities for Western Europe and the...

Persistent link: https://www.econbiz.de/10010884275

Happy Taxpayers? Income Taxation and Well-Being

Akay, Alpaslan; Bargain, Olivier; Dolls, Mathias; … - Institute for the Study of Labor (IZA) - 2012

This paper offers a first empirical investigation of how labor taxation (income and payroll taxes) affects individuals …

Persistent link: https://www.econbiz.de/10010885183

Progressive Taxation in a Tournament Economy

Carpenter, Jeffrey P.; Matthews, Peter Hans; Tabb, Benjamin - Institute for the Study of Labor (IZA) - 2014

of workers faced with progressive taxation under tournaments and piece rates. Because of the difficulty identifying any … sensitive, and conclude with a tentative evaluation of the welfare benefits of progressive taxation in tournament economies. …

Persistent link: https://www.econbiz.de/10010886142

Comparing Labor Supply Elasticities in Europe and the US: New Results

Bargain, Olivier; Orsini, Kristian; Peichl, Andreas - Institute for the Study of Labor (IZA) - 2012

We suggest the first large-scale international comparison of labor supply elasticities for 17 European countries and the US, separately by gender and marital status. Measurement differences are netted out by using a harmonized empirical approach and comparable data sources. We find that own-wage...

Persistent link: https://www.econbiz.de/10011252285

Patriotism, Taxation and International Mobility

Qari, Salmai; Konrad, Kai A.; Geys, Benny - Institute for the Study of Labor (IZA) - 2009

redistributive taxation. In a formal model of redistribution with international migration and fiscal competition we derive the main … combining them with OECD taxation data, we find robust evidence suggesting that a) higher patriotism is associated with higher …

Persistent link: https://www.econbiz.de/10005017522

Taxing Women: A Macroeconomic Analysis

Guner, Nezih; Kaygusuz, Remzi; Ventura, Gustavo - Institute for the Study of Labor (IZA) - 2011

current system of taxation, setting a proportional tax rate on married females equal to 4% (8%) increases output and married …

Persistent link: https://www.econbiz.de/10009294831

Optimal Piecewise Linear Income Taxation

Apps, Patricia; Long, Ngo Van; Rees, Ray - Institute for the Study of Labor (IZA) - 2011

Given its significance in practice, piecewise linear taxation has received relatively little attention in the …

Persistent link: https://www.econbiz.de/10009325435

Laws and Norms

Benabou, Roland; Tirole, Jean - Institute for the Study of Labor (IZA) - 2012

and Ramsey taxation. Incorporating agents' imperfect knowledge of the distribution of preferences opens up to analysis …

Persistent link: https://www.econbiz.de/10009646323