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Experimental Evidence on the Relationship between Tax Evasion Opportunities and Labor Supply
Doerrenberg, Philipp; Duncan, Denvil - Institute for the Study of Labor (IZA) - 2012
varies across rounds and are required to pay taxes on earned income. The treatment group is given the opportunity to … react differently to taxes. …
Persistent link: https://www.econbiz.de/10010884307
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Progressive Taxation and Tax Morale
Doerrenberg, Philipp; Peichl, Andreas - Institute for the Study of Labor (IZA) - 2010
As the link between tax compliance and tax morale is found to be robust, finding the determinants of tax morale can help to understand and fight tax evasion. In this paper we analyze the effect of progressive taxation on tax morale in a cross-country approach – which has not been investigated...
Persistent link: https://www.econbiz.de/10008764579
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A Comparison of the Poverty Impact of Transfers, Taxes and Market Income across Five OECD Countries
Bibi, Sami; Duclos, Jean-Yves - Institute for the Study of Labor (IZA) - 2008
This paper compares the poverty reduction impact of income sources, taxes and transfers across five OECD countries …
Persistent link: https://www.econbiz.de/10005822546
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A Vibrant European Labor Market with Full Employment
Ritzen, Jo; Zimmermann, Klaus F. - Institute for the Study of Labor (IZA) - 2013
We sketch a visionary strategy for Europe in which full employment is quickly regained by 2020, where income inequality is reduced and the economies are more sustainable. We name this scenario "vibrant." It is contrasted with what would happen if present policies continue within the European...
Persistent link: https://www.econbiz.de/10010884389
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Can the University Save Europe?
Ritzen, Jo - Institute for the Study of Labor (IZA) - 2012
in resolving or channeling the major societal questions. More European competition between universities in education and …
Persistent link: https://www.econbiz.de/10010556213
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Bonus Culture: Competitive Pay, Screening, and Multitasking
Benabou, Roland; Tirole, Jean - Institute for the Study of Labor (IZA) - 2013
This paper analyzes the impact of labor market competition and skill-biased technical change on the structure of … compensation. The model combines multitasking and screening, embedded into a Hotelling-like framework. Competition for the most … perfect competition, the resulting efficiency loss can be much larger than that imposed by a single firm or principal, who …
Persistent link: https://www.econbiz.de/10010635587
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Crisis, Response and Distributional Impact: The Case of Ireland
Callan, Tim; Nolan, Brian; Keane, Claire; Savage, Michael; … - Institute for the Study of Labor (IZA) - 2013
Ireland is one of the countries most severely affected by the Great Recession. National income fell by more than 10 per cent between 2007 and 2012, as a result of the bursting of a remarkable property bubble, an exceptionally severe banking crisis, and deep fiscal adjustment. This paper examines...
Persistent link: https://www.econbiz.de/10010884145
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Long Run Trends in Australian Executive Remuneration: BHP 1887-2012
Pottenger, Mike; Leigh, Andrew - Institute for the Study of Labor (IZA) - 2013
Outside the US, little is known of long-run trends in executive compensation. We fill this gap by studying BHP, a resources giant that has long been one of the largest companies on the Australian stock market. From 1887 to 2013, trends in CEO and director remuneration (relative to average...
Persistent link: https://www.econbiz.de/10010884303
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Optimal Taxation, Inequality and Top Incomes
Andrienko, Yuri; Apps, Patricia; Rees, Ray - Institute for the Study of Labor (IZA) - 2014
In a number of high-income countries over the past few decades there has been a large growth in income inequality and at the same time a shift in the burden of taxation from the top to the middle of the income distribution. This paper applies the theory of optimal piecewise linear taxation to...
Persistent link: https://www.econbiz.de/10010884365
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Taxing Home Ownership: Distributional Effects of Including Net Imputed Rent in Taxable Income
Figari, Francesco; Paulus, Alari; Sutherland, Holly; … - Institute for the Study of Labor (IZA) - 2012
Imputed rental income of homeowners is tax exempt in most countries, despite the long-standing arguments recommending its inclusion in the tax base, on both equity and efficiency grounds. The current fiscal crisis revived interest towards this form of taxation. The paper investigates the fiscal...
Persistent link: https://www.econbiz.de/10011279327