Narrow search
Showing 1 - 10 of 234
Cover Image
Long-Run Trends in the Distribution of Income and Wealth
Roine, Jesper; Waldenström, Daniel - Institute for the Study of Labor (IZA) - 2014
This paper reviews the long run developments in the distribution of personal income and wealth. It also discusses suggested explanations for the observed patterns. We try to answer questions such as: What do we know, and how do we know, about the distribution of income and wealth over time? Are...
Persistent link: https://www.econbiz.de/10010764612
Cover Image
Is Religiosity of Immigrants a Bridge or a Buffer in the Process of Integration? A Comparative Study of Europe and the United States
García Muñoz, Teresa; Neuman, Shoshana - Institute for the Study of Labor (IZA) - 2012
sides of the Atlantic – Europe and the United States. Based on the existing literature and on a statistical analysis of … religious landscape of Europe and of the United States and projections for the future; (ii) religiosity of immigrants (in Europe … religiosity and integration different in Europe and in the United States, due to historical differences in the state …
Persistent link: https://www.econbiz.de/10009652535
Cover Image
Migration as an Adjustment Mechanism in the Crisis? A Comparison of Europe and the United States
Jauer, Julia; Liebig, Thomas; Martin, John P.; Puhani, … - Institute for the Study of Labor (IZA) - 2014
new light on this question by comparing pre- and post-crisis migration movements at the regional level in both Europe and … in Europe. Indeed, in contrast to the pre-crisis situation and the findings of previous empirical studies, there is … tentative evidence that the migration response to the crisis has been considerable in Europe, in contrast to the United States …
Persistent link: https://www.econbiz.de/10010884205
Cover Image
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
Cover Image
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
Cover Image
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
Cover Image
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
Cover Image
Die Steuerreformpläne der neuen Bundesregierung und das Bürgergeld: Eine Simulation von Risiken und Nebenwirkungen
Neumann, Dirk; Peichl, Andreas; Schneider, Hilmar; … - Institute for the Study of Labor (IZA) - 2009
Die in Aussicht gestellten Steuererleichterungen sind das beherrschende Thema der ersten Wochen nach Amtsantritt der neuen Bundesregierung. Die vorliegende Studie enthält eine Simulation der mutmaßlichen Effekte einer Umsetzung des von der FDP vorgeschlagenen Stufentarifs und Bürgergelds auf...
Persistent link: https://www.econbiz.de/10008615416
Cover Image
Bemessungsgrundlage schlägt Fünf-Stufen-Tarif: Eine Simulationsanalyse des Reformvorschlags nach Rose
Peichl, Andreas; Pestel, Nico; Schneider, Hilmar; … - Institute for the Study of Labor (IZA) - 2011
Die Komplexität des deutschen Steuersystems hat in den vergangenen Jahren immer wieder Verbesserungsvorschläge hervorgerufen. In diesem Beitrag analysieren wir den von Manfred Rose vorgelegten Reformvorschlag eines Fünf-Stufen-Tarifs in Verbindung mit einer Reform der steuerlichen...
Persistent link: https://www.econbiz.de/10009004368
Cover Image
Einfach ist nicht immer gerecht: Eine Mikrosimulationsstudie der Kirchhof-Reform für die Einkommensteuer
Loeffler, Max; Peichl, Andreas; Pestel, Nico; … - Institute for the Study of Labor (IZA) - 2011
und Einkommensverteilung zu erwarten sind. Bei moderaten Auswirkungen auf das Arbeitsangebot führt das Kirchhof-Konzept zu … die obersten zehn Prozent der Einkommensverteilung. …
Persistent link: https://www.econbiz.de/10009353610