a reduced state tax using a microsimulation model shows that the effort effect matters. The largest effect is due to …This paper presents estimates of individuals’ responses in hourly wages to changes in marginal tax rates. Estimates … net-of-tax rate elasticities. The results vary with family type, with the largest elasticities obtained for single males …

The objective of this paper is to study if taxpayers behave in a loss averse manner when filing their tax returns. This … is important for tax design but also for understanding human behavior in general. The predictions of prospect theory can …

This paper follows the theory of optimal taxation and the goal is to identify a tax/benefit design that maximizes … in the first stage, and the second stage identifies the tax/benefit system that maximize the social welfare function. Our … study deviates from the mainstream literature as the first stage is based on a static micro simulation model with behavioral …

The factors shaping people’s preferences for municipal labour income tax rates in Sweden were assessed, using survey … data. The tax rate actually faced by the respondents had explanatory power for their attitudes towards the tax rate only … association disappears. The hypothesis that this small or nonexistent effect from the actual tax rate is caused by a Tiebout bias …

The purpose of SWEtaxben is to evaluate the impact of changes in the tax/benefit systems on households as well as the … central governmental budget. Relating to the micro simulation literature this model can be labeled a static micro simulation … further reinforced in 2008 and 2009. The key characteristic of this reform is an in-work tax credit and decreased state tax …

consumption poverty in urban Ethiopia. Despite the decline in consumption poverty in recent years, which has been linked to rapid …

Trees have multiple purposes in rural Ethiopia, providing significant economic and ecological benefits. Planting trees …

an empirical analysis using 2000-2007 data from the rural Amhara region of Ethiopia. Diversification would imply negative …