Showing 1 - 10 of 507
role of aspects of labor taxation for the international location of headquarters. While profit taxes can be avoided in …
Persistent link: https://www.econbiz.de/10013106126
methodology, i.e. the omission of corporate taxes and intertemporal aspects of taxation. Restating basic rules for the measurement …
Persistent link: https://www.econbiz.de/10013316435
The stylized facts suggest a negative relationship between tax progressivity and the skill premium from the early 1960s until the early 1990s, and a positive one thereafter. They also generally imply rising tax progressivity, except for the 1980s. In this paper, we ask whether optimal tax policy...
Persistent link: https://www.econbiz.de/10013111825
This paper tests the existence of strategic interactions among municipalities using a panel of Belgian local tax rates from 1985 to 2004. A special emphasis is put on the role of the language spoken in the various municipalities. Our results first confirm previous findings for Belgium suggesting...
Persistent link: https://www.econbiz.de/10005406425
of concern to the government is private information. This throws doubt on some established optimal-taxation results, and …
Persistent link: https://www.econbiz.de/10004979405
In the United States, charitable contributions can be deducted from taxable income making the price of giving inversely related to the marginal tax rate. The existing literature documents that charitable giving is very responsive to tax subsidies, but often ignores the spillover effects of such...
Persistent link: https://www.econbiz.de/10010790171
This paper presents the properties of optimal piecewise linear tax systems for two-earner households, based on joint … widens the set of cases in which individual taxation is welfare-superior. …
Persistent link: https://www.econbiz.de/10010877775
This paper extends the Mirrlees (1971) model of optimal non-linear income taxation with a monitoring technology that … implemented. Monitoring of labor effort reduces the distortions created by income taxation and raises optimal marginal tax rates …
Persistent link: https://www.econbiz.de/10010877903
moving from joint taxation to individual taxation and adapting child benefits so as to keep fertility constant entails a … income tax, while the child benefit may move in either direction. Similarly, a move from joint taxation to some scheme of …
Persistent link: https://www.econbiz.de/10005181258
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/10010586075