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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
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Business Taxation and Wages: Evidence from Individual Panel Data
Bauer, Thomas K.; Kasten, Tanja; Siemers, Lars - Institute for the Study of Labor (IZA) - 2012
panel data set, we exploit the regional variation of the German business income taxation to address these issues. Our …
Persistent link: https://www.econbiz.de/10010559024
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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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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
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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
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Beyond the Labour Income Tax Wedge: The Unemployment-Reducing Effect of Tax Progressivity
Lehmann, Etienne; Lucifora, Claudio; Moriconi, Simone; … - Institute for the Study of Labor (IZA) - 2014
In this paper we argue that, for a given overall level of labour income taxation, a more progressive tax schedule … on a panel of 21 OECD countries over 1998-2008. Controlling for the burden of taxation at the average wage, our estimates … are confirmed when we account for the potential endogeneity of both average taxation and progressivity. Overall, our …
Persistent link: https://www.econbiz.de/10010790514
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Single Mothers and the Earned Income Tax Credit: Insurance Without Disincentives?
Athreya, Kartik; Reilly, Devin; Simpson, Nicole B. - Institute for the Study of Labor (IZA) - 2014
The Earned Income Tax Credit (EITC) is the single most important transfer program in place in the United States. An aspect of the EITC that has received little attention thus far is its role as a public insurance program. Yet, the structure of the EITC necessarily protects its primary class of...
Persistent link: https://www.econbiz.de/10010884161
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Modelling the Impact of Direct and Indirect Taxes Using Complementary Datasets
Savage, Michael; Callan, Tim - Institute for the Study of Labor (IZA) - 2015
Comprehensive modelling of the impact of taxes and tax policy options requires data on the impact at micro-level of both direct and indirect taxes. There are, however, limits on the amount of data that can be gathered by any one survey. With some exceptions, most notably the Living Costs and...
Persistent link: https://www.econbiz.de/10011196647
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The Direct Incidence of Corporate Income Tax on Wages
Arulampalam, Wiji; Devereux, Michael P.; Maffini, Giorgia - Institute for the Study of Labor (IZA) - 2010
the wage bill with respect to taxation is -0.093. Evaluated at the mean, this implies that an exogenous rise of $1 in tax …
Persistent link: https://www.econbiz.de/10008694995
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Employment Effects of Labour Taxation in an Efficiency Wage Model with Alternative Budget Constraints and Time Horizons
Goerke, Laszlo - Institute for the Study of Labor (IZA) - 2000
In an efficiency wage economy with variable profits, a shift from payroll to employment taxes will reduce unemployment if the tax level is held constant at the initial wage. However, unem-ployment will rise if firms are constrained to zero profits in the long-run and if tax revenues are...
Persistent link: https://www.econbiz.de/10005566478