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On the political economics of tax reforms

Castanheira, Micael; Nicodème, Gaëtan; Profeta, Paola - 2011

There is often a gap between the prescriptions of an optimal tax system and actual tax systems, some of which can be neither efficient economically nor efficient at redistributing income. With a focus on personal income taxes, this paper reviews the political economics literature on tax systems...

Persistent link: https://www.econbiz.de/10010277379

Unemployment in the European Union: Institutions, prices, and growth

Karanassou, Marika; Sala, Héctor; Snower, Dennis J. - 2004

This paper presents a reappraisal of unemployment movements in the European Union. Our analysis is based on the chain … reaction theory of unemployment, which focuses on (a) the interaction among labor market adjustment processes, (b) the … growth drivers. Estimating a system of labor market equations for a panel of EU countries, we derive the dynamic unemployment …

Persistent link: https://www.econbiz.de/10010276423

Interest income tax evasion, the EU savings directive, and capital market effects

Klautke, Tina; Weichenrieder, Alfons J. - 2008

The Savings Directive has been celebrated as a major political break-through in coordinating taxation in Europe. Against this background, the present paper evaluates the real-world effects of this directive. The directive has left a loophole by providing grandfathering (exemption from...

Persistent link: https://www.econbiz.de/10010277186

Tax-benefit systems in Europe and the US: Between equity and efficiency

Bargain, Olivier; Dolls, Mathias; Neumann, Dirk; … - 2011

Whether observed differences in redistributive policies across countries are the result of differences in social preferences or efficiency constraints is an important question that paves the debate about the optimality of welfare regimes. To shed new light on this question, we estimate labor...

Persistent link: https://www.econbiz.de/10010277401

EU-type carbon emissions trade and the distributional impact of overlapping emissions taxes

Eichner, Thomas; Pethig, Rüdiger - 2009

The European Union fulfills its emissions reductions commitments by means of an emissions trading scheme covering some part of each member state's economy and by national emissions control in the rest of their economies. The member states also levy energy/emissions taxes overlapping with the...

Persistent link: https://www.econbiz.de/10010264583

Fair and efficient taxation under partial control: Theory and evidence

Ooghe, Erwin; Peichl, Andreas - 2011

characteristic are exogenous tags fully defined by the individual's type), while for other characteristics, think of education and …

Persistent link: https://www.econbiz.de/10010277364

The political economy of two-tier reforms of employment protection in Europe

Ochel, Wolfgang - 2008

Reforms of employment protection (EPL) in Europe eased the recourse to temporary forms of employment while not reducing the strictness of EPL of permanent jobs (with the exception of Spain). Since 1990, such two-tier reforms have been implemented in Belgium, Denmark, Germany, Greece, Italy, the...

Persistent link: https://www.econbiz.de/10010264486

Tax-co-ordination in Europe : assessing the first years of the EU-savings taxation directive

Hemmelgarn, Thomas; Nicodème, Gaëtan J.A. - 2009

This paper reviews the economic effects of the EU Savings Taxation Directive. The Directive aims at enabling taxation of foreign interest payments received by individuals in accordance with the rules of their State of residence. The data suggest that the Directive, which is based on automatic...

Persistent link: https://www.econbiz.de/10010274232

Public education in an integrated Europe : studying to migrate and teaching to stay?

Poutvaara, Panu - 2004

An increasing international applicability of a given type of education encourages students to invest more effort when … studying. Governments, on the other hand, face an incentive to divert the provision of public education away from … internationally applicable education toward country-specific skills. This would mean educating too few engineers, economists and …

Persistent link: https://www.econbiz.de/10010261114

Has the EMU reduced wage growth and unemployment? Testing a model of trade union behaviour

Mikosch, Heiner; Sturm, Jan-Egbert - 2011

(EMU) led to lower wage growth and lower unemployment in participating countries. Following Grüner's model, monetary … national business cycles which, in turn, leads to higher unemployment risk. In order to counter-balance this effect, trade … unions lower their claims for wage mark-ups resulting in lower wage growth and lower unemployment. This paper uses …

Persistent link: https://www.econbiz.de/10010274904