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Flat Tax Reforms: Investment Expensing and Progressivity
Díaz-Giménez, Javier; Pijoan-Mas, Josep - C.E.P.R. Discussion Papers - 2011
progressivity in flat-tax reforms of the United States economy. We find that investment expensing as in the Hall and Rabushka type … expensing and varying degrees of progressivity reveal that the distributional role of the tax-exemption in the labor income tax … is limited. But we also find that the progressivity of the reforms matters for welfare: economies with more progressive …
Persistent link: https://www.econbiz.de/10008854542
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Tax and Benefit Reform in the Czech and Slovak Republics
Heady, Christopher; Smith, Stephen - C.E.P.R. Discussion Papers - 1995
This paper analyses the changes to the tax and social security systems that have occurred since Czechoslovakia's `velvet revolution' in 1989. It shows how the tax system is moving to meet the requirements of a market economy. It suggests that a particularly high priority has to be given to...
Persistent link: https://www.econbiz.de/10005504525
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Labor Supply Heterogeneity and Demand for Child Care of Mothers with Young Children
Apps, Patricia; Kabátek, Jan; Rees, Ray; Soest, Arthur van - Research School of Economics, College of Business and … - 2012
This paper introduces a static structural model of hours of market labor supply, time spent on child care and other domestic work, and bought in child care for married or cohabiting mothers with pre-school age children. The father's behavior is taken as given. The main goal is to analyze the...
Persistent link: https://www.econbiz.de/10011079127
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On the Optimal Progressivity of the Income Tax Code
Conesa, Juan Carlos; Krueger, Dirk - C.E.P.R. Discussion Papers - 2005
This paper computes the optimal progressivity of the income tax code in a dynamic general equilibrium model with …
Persistent link: https://www.econbiz.de/10005123894
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Childcare Subsidies and Household Labor Supply
Guner, Nezih; Kaygusuz, Remzi; Ventura, Gustavo - C.E.P.R. Discussion Papers - 2013
What would be the aggregate effects of adopting a more generous and universal childcare subsidy program in the U.S.? We answer this question in a life-cycle equilibrium model with heterogeneous married and single households with three key features: (i) joint labor-supply of married households...
Persistent link: https://www.econbiz.de/10011083325
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Income Taxation of U.S. Households: Facts and Parametric Estimates
Guner, Nezih; Kaygusuz, Remzi; Ventura, Gustavo - C.E.P.R. Discussion Papers - 2012
We use micro data from the U.S. Internal Revenue Service to document how Federal Income tax liabilities vary with income, marital status and the number of dependents. We report facts on the distributions of average taxes, properties of the joint distributions of taxes paid and income, and...
Persistent link: https://www.econbiz.de/10011083516
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High Marginal Tax Rates on the Top 1%? Lessons from a Life Cycle Model with Idiosyncratic Income Risk
Kindermann, Fabian; Krueger, Dirk - C.E.P.R. Discussion Papers - 2014
In this paper we argue that very high marginal labor income tax rates are an effective tool for social insurance even when households have preferences with high labor supply elasticity, make dynamic savings decisions, and policies have general equilibrium effects. To make this point we construct...
Persistent link: https://www.econbiz.de/10011084316
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Taxing Capital? Not a Bad Idea After All!
Conesa, Juan Carlos; Kitao, Sagiri; Krueger, Dirk - C.E.P.R. Discussion Papers - 2006
mainly driven by the life cycle structure of the model whereas the optimal progressivity of the labor income tax is due to …
Persistent link: https://www.econbiz.de/10005666638
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Expanding the Welfare System: A Proposal for Reform
Orszag, Mike; Snower, Dennis J. - C.E.P.R. Discussion Papers - 1997
This proposal involves the establishment of ‘welfare accounts’ for every person in a country. There are four accounts: a retirement account (covering pensions), an unemployment account (covering unemployment support), a human capital account (covering education and training), and a health...
Persistent link: https://www.econbiz.de/10005661484
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Can Redistributive State Taxes Reduce Inequality?
Leigh, Andrew - Research School of Economics, College of Business and … - 2005
Do income taxes levied at a state or regional level affect the after-tax distribution of income? Or do workers merely move between regions, causing pre-tax wages to adjust? This question is relevant both in across states in the United States, and across countries within the European Union. Using...
Persistent link: https://www.econbiz.de/10004970062