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This paper provides a demographic outlook of the Euro-Mediterranean region and then shows the economic and fiscal consequences of such demographic differences within a two-region model with international labor mobility. International labor mobility is also examined through an externalities...
Persistent link: https://www.econbiz.de/10009386633
expenditure data into detailed income surveys of considerable interest. In this paper, we assess the sensitivity of the …
Persistent link: https://www.econbiz.de/10011196647
The elasticity of taxable income (ETI) is often interpreted as a sufficient statistic to assess the welfare costs of … in the German income tax system generate externalities, our non-zero deduction elasticity suggests that the ETI is not …
Persistent link: https://www.econbiz.de/10010990918
Sozialversicherungsabgaben beseitigt und eine Reduktion der Progression für mittlere Einkommen erreicht. …
Persistent link: https://www.econbiz.de/10010884062
Die Steuervorschläge der Parteien stellen einen wesentlichen Teil ihrer Wahlprogramme für die Bundestagswahl 2013 dar. Sie werden in der Öffentlichkeit kontrovers diskutiert, da davon ausgegangen wird, dass sie einen erheblichen Einfluss auf die Wahlentscheidung haben wer-den. Daher stellt...
Persistent link: https://www.econbiz.de/10010884069
The Earned Income Tax Credit (EITC) is the single most important transfer program in place in the United States. An …
Persistent link: https://www.econbiz.de/10010884161
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
Although many programs redistribute resources in the U.S., two program were central in providing a safety net for those facing hardship during the Great Recession: the Supplemental Nutrition Assistance Program (SNAP), which grew to 47.7 million people in January 2013 – or 15.1 percent of all...
Persistent link: https://www.econbiz.de/10010884246
varies across rounds and are required to pay taxes on earned income. The treatment group is given the opportunity to … underreport income while the control group is not. We find that participants in the treatment group have significantly larger …
Persistent link: https://www.econbiz.de/10010884307
identification issues using a laboratory experiment (N = 180). Subjects have the opportunity to invest earned income in a lottery and …
Persistent link: https://www.econbiz.de/10010884336