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Relational contracts, taxation and the household

Apps, Patricia; Rees, Ray - 2009

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

Taxing Women: A Macroeconomic Analysis

Guner, Nezih; Kaygusuz, Remzi; Ventura, Gustavo - Institute for the Study of Labor (IZA) - 2011

current system of taxation, setting a proportional tax rate on married females equal to 4% (8%) increases output and married …

Persistent link: https://www.econbiz.de/10009294831

Optimal Piecewise Linear Income Taxation

Apps, Patricia; Long, Ngo Van; Rees, Ray - Institute for the Study of Labor (IZA) - 2011

Given its significance in practice, piecewise linear taxation has received relatively little attention in the …

Persistent link: https://www.econbiz.de/10009325435

Beyond the Labour Income Tax Wedge: The Unemployment-Reducing Effect of Tax Progressivity

Lehmann, Etienne; Lucifora, Claudio; Moriconi, Simone; … - Institute for the Study of Labor (IZA) - 2014

In this paper we argue that, for a given overall level of labour income taxation, a more progressive tax schedule … on a panel of 21 OECD countries over 1998-2008. Controlling for the burden of taxation at the average wage, our estimates … are confirmed when we account for the potential endogeneity of both average taxation and progressivity. Overall, our …

Persistent link: https://www.econbiz.de/10010790514

Long-Run Trends in the Distribution of Income and Wealth

Roine, Jesper; Waldenström, Daniel - Institute for the Study of Labor (IZA) - 2014

This paper reviews the long run developments in the distribution of personal income and wealth. It also discusses suggested explanations for the observed patterns. We try to answer questions such as: What do we know, and how do we know, about the distribution of income and wealth over time? Are...

Persistent link: https://www.econbiz.de/10010764612

Complex Tax Incentives - An Experimental Investigation

Abeler, Johannes; Jäger, Simon - CESifo - 2013

How does tax complexity affect people’s reaction to tax changes? To answer this question, we conduct an experiment in which subjects work for a piece rate and face taxes. One treatment features a simple, the other a complex tax system. The payoff-maximizing effort level and the incentives...

Persistent link: https://www.econbiz.de/10010652444

Heterogeneity and Government Revenues: Higher Taxes at the Top?

Guner, Nezih; Lopez-Daneri, Martin; Ventura, Gustavo - Institute for the Study of Labor (IZA) - 2014

We evaluate the effectiveness of a more progressive tax scheme in raising government revenues. We develop a life-cycle economy with heterogeneity and endogenous labor supply. Households face a progressive income tax schedule, mimicking the Federal Income tax, and flat-rate taxes that capture...

Persistent link: https://www.econbiz.de/10010812515

Income Taxation of U.S. Households: Basic Facts

Guner, Nezih; Kaygusuz, Remzi; Ventura, Gustavo - Institute for the Study of Labor (IZA) - 2011

We use micro data from the U.S. Internal Revenue Service to document how households' tax liabilities vary with income, marital status and the number of dependents. We report facts on the distributions of average and marginal taxes, properties of the joint distributions of taxes paid and income,...

Persistent link: https://www.econbiz.de/10008854769

Complex Tax Incentives: An Experimental Investigation

Abeler, Johannes; Jäger, Simon - Institute for the Study of Labor (IZA) - 2013

How does the tax system's complexity affect people's reaction to tax changes? To answer this question, we conduct a real-effort experiment in which subjects receive a piece rate and face a set of taxes. In one treatment the tax system is simple; in the other treatment it is highly complex. The...

Persistent link: https://www.econbiz.de/10010884214

Tax Progressivity and Top Incomes: Evidence from Tax Reforms

Rubolino, Enrico; Waldenström, Daniel - 2017

We study the link between tax progressivity and top income shares. Using variation from large-scale Western tax reforms in the 1980s and 1990s and the novel synthetic control method, we find large and lasting boosting impacts on top income shares from the progressivity reductions. Effects are...

Persistent link: https://www.econbiz.de/10011653394