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China's Emergence in the World Economy and Business Cycles in Latin America
Cesa-Bianchi, Ambrogio; Pesaran, Hashem; Rebucci, Alessandro - Institute for the Study of Labor (IZA) - 2011
world shows that the long-term impact of a China GDP shock on the typical Latin American economy has increased by three … associated with a deceleration in China’s economic growth in the future for both Latin America and the rest of the world economy …. The evidence reported also suggests that the emergence of China as an important source of world growth might be the driver …
Persistent link: https://www.econbiz.de/10009225765
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The Effects of Labour Tax Progression under Nash Wage Bargaining and Flexible Outsourcing
Koskela, Erkki - Institute for the Study of Labor (IZA) - 2008
This paper studies in the presence of flexible outsourcing the effects of outsourcing costs, productivity of outsourcing, wage tax and tax exemption in an imperfectly competitive labour markets when labour unions and firms negotiate wages and the impacts of labour tax progression on domestic...
Persistent link: https://www.econbiz.de/10005822254
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Flexible Outsourcing and the Impacts of Labour Taxation in European Welfare States
Koskela, Erkki; Poutvaara, Panu - Institute for the Study of Labor (IZA) - 2008
In European Welfare States, unskilled workers are typically unionized, while the wage formation of skilled workers is more competitive. To focus on this aspect, we analyze how flexible international outsourcing and labour taxation affect wage formation, employment and welfare in dual domestic...
Persistent link: https://www.econbiz.de/10005822783
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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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Are Income and Consumption Taxes Ever Really Equivalent? Evidence from a Real-Effort Experiment with Real Goods
Blumkin, Tomer; Ruffle, Bradley; Ganun, Yosef - Institute for the Study of Labor (IZA) - 2010
The public finance literature demonstrates the equivalence between consumption and labor-income (wage) taxes. We introduce an experimental paradigm in which individuals make real labor-leisure choices and spend their earned income on real goods. We use this paradigm to test whether a...
Persistent link: https://www.econbiz.de/10008611322
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Redistribution Policy and Inequality Reduction in OECD Countries: What Has Changed in Two Decades?
Immervoll, Herwig; Richardson, Linda - Institute for the Study of Labor (IZA) - 2011
We use a range of data sources to assess if, and to what extent, government redistribution policies have slowed or accelerated the trend towards greater income disparities in the past 20-25 years. In most countries, inequality among "non-elderly" households has widened during most phases of the...
Persistent link: https://www.econbiz.de/10009325419
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Analysis of Labor Tax Progression under Heterogeneous Domestic Labor Markets and Flexible Outsourcing
Koskela, Erkki - Institute for the Study of Labor (IZA) - 2010
What are the impacts of labor tax reform on wage setting and employment to keep the relative tax burden per low-skilled and high-skilled workers constant in the case of heterogeneous domestic labor markets, i.e. imperfect competition in low-skilled labor and perfect competition in high-skilled...
Persistent link: https://www.econbiz.de/10008693839
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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
We examine the extent to which taxes on corporate income are directly shifted onto the workforce. We use data on 55,082 companies located in nine European countries over the period 1996-2003. We identify this direct shifting through cross-company variation in tax liabilities, conditional on...
Persistent link: https://www.econbiz.de/10008694995
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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 increases employment. From a theoretical point of view, higher progressivity increases overall employment through a wage moderating effect and also because employment of low-paid...
Persistent link: https://www.econbiz.de/10010790514
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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
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