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Energy subsidies are used widely. Although adverse from an efficiency perspective, subsidies confer private benefits on … overcoming the barriers to reform. The starting point is to look at the motives lying behind the adoption of energy subsidies … then looks at the characteristics of countries that use energy subsidies. Countries with weak institutions – often non …
Persistent link: https://www.econbiz.de/10010884377
While there is an extensive literature on tax evasion a further aspect of cheating on the state, namely benefit fraud, has gained relatively modest attention in the economic literature. This paper seeks to fill this gap. We explore differences between benefit fraud and tax evasion due to...
Persistent link: https://www.econbiz.de/10005822596
This paper describes IZAΨMOD, the policy microsimulation model of the Institute for the Study of Labor (IZA). The model uses household microdata from the German Socio-Economic Panel Study and firm data from the German linked employer-employee dataset LIAB. IZAΨMOD consists of three components:...
Persistent link: https://www.econbiz.de/10010990920
Die Stellschraube Arbeitszeit ist der in der Fachdebatte am stärksten unterschätzte Ansatzpunkt, um den absehbaren Konsequenzen der demographischen Herausforderungen begegnen zu können. Würden alle Erwerbstätigen im statistischen Durchschnitt Vollzeit arbeiten, was in etwa der heutigen...
Persistent link: https://www.econbiz.de/10010884063
Not enough is known about the responsiveness of individuals, in particular those who tend to work under different incentives, to changes in marginal tax rates. We ask whether changes in marginal tax rates are less distortionary for workers engaged in a contest. To examine this potential...
Persistent link: https://www.econbiz.de/10010886142
Does the association between household characteristics and household CO2 emissions differ for different areas such as home energy, transport, indirect and total emissions in the UK? Specific types of households might be more likely to have high emissions in some areas than in others and thus be...
Persistent link: https://www.econbiz.de/10010959530
The paper revisits the debate on trickle-down growth in view of the widely discussed evolution of the earnings and income distribution that followed a massive expansion of higher education. We propose a dynamic general equilibrium model to dynamically evaluate whether economic growth triggered...
Persistent link: https://www.econbiz.de/10010959671
We study a field experiment on tax compliance in Slovenia. Small accounting companies were randomly assigned to an untreated control group and two treatment groups. Companies in the first treatment group received a letter that highlighted the importance of paying taxes and informed about the...
Persistent link: https://www.econbiz.de/10011269606
Recent discussions about rising inequality in industrialized countries have triggered calls for more government intervention and redistribution. Due to obvious behavioral effects caused by redistribution, it is however not clear whether redistributional policies are indeed able to combat...
Persistent link: https://www.econbiz.de/10011279291
Based on static partial equilibrium analysis, the "new brain drain" literature argues that, by raising the return to education, a brain drain generates a brain gain that is, under certain conditions, larger than the brain drain itself, and that such a net brain gain results in an increase in...
Persistent link: https://www.econbiz.de/10005233894