Showing 1 - 10 of 41
utility distribution, and then apply the model to examine the effects of a move from joint to individual taxation. We show …
Persistent link: https://www.econbiz.de/10010269303
net wage. This would counteract the distortion of labor supply arising from wage taxation. Full privatization is never …
Persistent link: https://www.econbiz.de/10010262155
. The results suggest that countries with individual rather than joint taxation, and which support families through improved …
Persistent link: https://www.econbiz.de/10010262610
sciences, for the mix of capital and labour taxation chosen by a society. Following political scientist Inglehart, we define …
Persistent link: https://www.econbiz.de/10010264412
attention in the literature on optimal income taxation. This paper offers a simple and transparent analysis of its main …
Persistent link: https://www.econbiz.de/10010264573
Though in decline recently, military conscription is still a widely used mode of staffing armies. Since not many valid economic, social or military arguments in favor of the draft can be put forward, the question emerges why societies choose to rely on it. In this survey we explain the political...
Persistent link: https://www.econbiz.de/10010266029
We evaluate reforms to the U.S. tax system in a dynamic setup with heterogeneous married and single households, and with an operative extensive margin in labor supply. We restrict our model with observations on gender and skill premia, labor force participation of married females across skill...
Persistent link: https://www.econbiz.de/10010268821
Though in decline recently, military conscription is still a widely used mode of staffing armies. Since not many valid economic, social or military arguments in favor of the draft can be put forward, the question emerges why societies choose to rely on it. In this survey we explain the political...
Persistent link: https://www.econbiz.de/10010269390
Taxation data have been used to create long-run series for the distribution of top incomes in quite a number of …
Persistent link: https://www.econbiz.de/10010270632
We augment a standard tax model by concerns about tax equity: people get upset when labour is taxed more heavily than capital. Even the slightest concern for tax equity invalidates the common recommendation for small open economies that capital should remain tax-exempt. This holds for exogenous...
Persistent link: https://www.econbiz.de/10010274873