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Does Size Matter? The Impact of Changes in Household Structure on Income Distribution in Germany
Peichl, Andreas; Pestel, Nico; Schneider, Hilmar - Institute for the Study of Labor (IZA) - 2010
In Germany, two observations can be made over the past 20 years: First, income inequality has been constantly …
Persistent link: https://www.econbiz.de/10008615437
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Income Taxation and Household Size: Would French Family Splitting Make German Families Better Off?
Baclet, Alexandre; Dell, Fabien; Wrohlich, Katharina - Institute for the Study of Labor (IZA) - 2005
in Germany, as it is often claimed in the public debate. We use two micro-data sets and a micro-simulation model to … compare effective average tax rates for different household types in France and Germany. Our analysis shows that the popular …. Actually, low income families with less than three children even fare better in terms of tax relief in Germany than in France …
Persistent link: https://www.econbiz.de/10005762279
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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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Equalization of Opportunity: Definitions, Implementable Conditions and Application to Early-Childhood Policy Evaluation
Andreoli, Francesco; Havnes, Tarjei; Lefranc, Arnaud - Institute for the Study of Labor (IZA) - 2014
This paper develops a criterion to assess equalization of opportunity that is consistent with theoretical views of equality of opportunity. We characterize inequality of opportunity as a situation where some groups in society enjoy an illegitimate advantage. In this context, equalization of...
Persistent link: https://www.econbiz.de/10010959715
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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
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Introducing Family Tax Splitting in Germany: How Would It Affect the Income Distribution and Work Incentives?
Steiner, Viktor; Wrohlich, Katharina - Institute for the Study of Labor (IZA) - 2006
We analyze the effects of three alternative proposals to reform the taxation of families relative to the current German system of joint taxation of couples and child allowances: a French-type family splitting and two full family splitting proposals. The empirical analysis of the effects of these...
Persistent link: https://www.econbiz.de/10005233741
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The Distribution of Full Income in Greece
Koutsampelas, Christos; Tsakloglou, Panos - Institute for the Study of Labor (IZA) - 2012
Non-cash incomes from either private or public sources can have substantial effects on the distribution of economic welfare. However, standard approaches to inequality measurement either neglect them or take into account only selected non-monetary items. Using data for Greece in the mid 2000s we...
Persistent link: https://www.econbiz.de/10009653982
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Warrant Economics, Call-Put Policy Options and the Fallacies of Economic Theory
Hatgioannides, John; Karanassou, Marika - Institute for the Study of Labor (IZA) - 2011
In this paper we aim to trace the roots of the ongoing economic mayhem and to unmask the chorus of the tragedy which plays on the world stage. The main thesis of our work is that, despite the triumphant rhetoric praising the merits of perfect competition, the global fields of the dysfunctional...
Persistent link: https://www.econbiz.de/10009416932