Similar Search Results

Pareto-Improving Tax Reforms and the Earned Income Tax Credit

Bierbrauer, Felix - 2020

discuss one such application in detail: the introduction of the Earned Income Tax Credit (EITC) in the US. We find that the … EITC can be viewed as a response to an in-efficiency in the tax and transfer system prevailing at the time. This adds a new … perspective to the literature on why the EITC is a good idea, emphasizing Pareto improvements rather than equity-efficiency trade-offs …

Persistent link: https://www.econbiz.de/10012830994

Optimal Income Taxation with Labor Supply Responses at Two Margins : When is an Earned Income Tax Credit Optimal?

Hansen, Emanuel - 2021

, effort) and extensive (participation) margins. It shows that an Earned Income Tax Credit (EITC) with negative marginal taxes … expansion of the EITC for childless singles in the US could be welfare-increasing …

Persistent link: https://www.econbiz.de/10013250261

The Taxation of Couples

Bierbrauer, Felix; Boyer, Pierre; Peichl, Andreas; … - 2023

This paper studies the tax treatment of couples. We develop two different approaches. One is tailored to the analysis of tax systems that stick to the principle that the tax base for couples is the sum of their incomes. One is tailored to the analysis of reforms toward individual taxation. We...

Persistent link: https://www.econbiz.de/10014356606

Income Tax Credits for Consumer Services : A Tool for Tackling VAT Evasion?

Buettner, Thiess; Madzharova, Boryana; Zaddach, Orlando - 2022

This paper analyzes the effects of an income tax credit for hard-to-tax consumer services on evasion of the value-added-tax (VAT). Based on the individual tax files of the universe of VAT payers in Germany, our analysis shows that harnessing incentives for consumers through tax credits fosters...

Persistent link: https://www.econbiz.de/10014242786

Cash Transfer Programs and Household Labor Supply

Boca, Daniela Del - 2020

Employment contributes to reduce the risk of poverty. Through a randomized controlled trial, we evaluate the impact of a conditional cash transfer program (CCT) to low-income families with dependent children on household members' labor supply. The attendance of labor-market-oriented mentoring...

Persistent link: https://www.econbiz.de/10012834995

Inheritance Taxation and Wealth Effects on the Labor Supply of Heirs

Kindermann, Fabian - 2019

The taxation of bequests can have a positive impact on the labor supply of heirs through wealth effects. This leads to an increase in future labor income tax revenue on top of direct bequest tax revenue. We first show in a theoretical model that a simple back-of-the-envelope calculation, based...

Persistent link: https://www.econbiz.de/10012892312

Pawns and Queens Revisited : Public Provision of Private Goods When Individuals Make Mistakes

Pirttila, Jukka; Tenhunen, Sanna - 2021

This paper analyses the optimal tax policy and public provision of private goods when individuals differ in two respects: income-earning ability and rationality. Publicly provided goods should be overprovided or subsidised, relative to the decentralised optimum, if society's marginal valuation...

Persistent link: https://www.econbiz.de/10013318503

Age-Targeted Income Taxation, Labor Supply, and Retirement

Gustafsson, Johan - 2021

This paper studies the life-cycle effects of favorable marginal tax treatment of older workers on their optimal life cycle labor supply, retirement timing, and savings. I develop a structural model in continuous time where the life-cycle of a representative agent is divided into three distinct...

Persistent link: https://www.econbiz.de/10013235104

On the optimality of joint taxation for non-cooperative couples

Meier, Volker; Rainer, Helmut - 2010

We present a non-cooperative model of a family's time allocation between work and a home-produced public good, and examine whether the income tax should apply to couples or individuals. While tax-induced labor supply distortions lead to overprovision of the public good, spouses' failure to...

Persistent link: https://www.econbiz.de/10010270532

Labor income responds differently to income-tax and payroll-tax reforms

Lehmann, Etienne; Marical, François; Rioux, Laurence - 2012

We estimate the responses of gross labor income with respect to marginal and average net-of-tax rates in France over the period 2003-2006. We exploit a series of reforms to the income-tax and payroll-tax schedules affecting individuals who earn less than twice the minimum wage. Our estimate for...

Persistent link: https://www.econbiz.de/10010289360

1
2
3
4
5
6
7
8
9
10
Next
Last