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Indirect Taxes for Redistribution : Should Necessity Goods Be Favored?

Boadway, Robin - 2011

Atkinson and Stiglitz show that with weakly separability, differential commodity taxes are unnecessary given an optimal nonlinear income tax. Deaton showed that with an optimal linear progressive income tax, commodity taxes are superfluous under weakly separable and linear Engel curves. Using...

Persistent link: https://www.econbiz.de/10013117597

Optimal Redistributive Taxation with Both Labor Supply and Labor Demand Responses

Jacquet, Laurence - 2012

This paper characterizes the optimal redistributive tax schedule in a matching unemployment framework where (voluntary) nonparticipation and (involuntary) unemployment are endogenous. The optimal employment tax rate is given by an inverse employment elasticity rule. This rule depends on the...

Persistent link: https://www.econbiz.de/10013108042

Tax Me If You Can! Optimal Nonlinear Income Tax between Competing Governments

Lehmann, Etienne - 2013

We investigate how the optimal nonlinear income tax schedule is modified when taxpayers can evade taxation by emigrating. We consider two symmetric countries with Maximin governments. Workers choose their labor supply along the intensive margin. The skill distribution is continuous, and, for...

Persistent link: https://www.econbiz.de/10013077452

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

Lehmann, Etienne - 2013

This paper argues that, for a given overall level of labour income taxation, a more progressive tax schedule reduces the unemployment rate and increases the employment rate. From a theoretical point of view, higher progressivity induces a wage-moderation effect and increases overall employment...

Persistent link: https://www.econbiz.de/10013077458

Optimal Income Taxation with Endogenous Participation and Search Unemployment

Lehmann, Etienne; Parmentier, Alexis; Van der Linden, Bruno - 2021

We characterize optimal redistributive taxation when individuals are heterogeneous in their skills and their values of non-market activities. Search-matching frictions on the labor markets create unemployment. Wages, labor demand and participation are endogenous. Average tax rates are increasing...

Persistent link: https://www.econbiz.de/10013316102

Optimal Redistributive Taxation with Both Extensive and Intensive Responses

Jacquet, Laurence - 2011

We derive a general optimal income tax formula when individuals respond along both the intensive and extensive margins and when income effects can prevail. Individuals are heterogeneous across two dimensions: their skill and their disutility of participation. Preferences over consumption and...

Persistent link: https://www.econbiz.de/10013131346

Minimum Wage Incidence : The Case for Germany

Knabe, Andreas - 2008

Using data from the 2006 wave of the German Socio-Economic Panel (GSOEP), this paper analyzes how a minimum wage affects employment, wage inequality, public expenditures, and aggregate income in the low-wage sector. It is shown that a statutory minimum wage of EUR 7.50 per hour would cost...

Persistent link: https://www.econbiz.de/10012769311

Why Go to France or Germany, if You Could as Well Go to the UK or the US? Selective Features of Immigration to Four Major OECD Countries

Geis, Wido - 2008

of migrants to four countries, viz. France, Germany, the UK and the US, which receive a substantial share of all …

Persistent link: https://www.econbiz.de/10012769704

Worldviews and Intergenerational Altruism : A Comparison of Turkish People Living in Turkey and Germany

Akkemik, K. Ali - 2017

people living in Turkey and in Germany, using the anthropological concept of worldview. Data were gathered from four surveys …: nationwide surveys in Turkey and Germany, an online survey of Turkish people living in Germany, and a survey conducted as an … experiment in a mosque attended by Turkish people in Germany. We find striking differences in parenting attitudes between Turkish …

Persistent link: https://www.econbiz.de/10012958444

Analyzing Educational Achievement Differences between Second-Generation Immigrants : Comparing Germany and German-Speaking Switzerland

Kunz, Johannes - 2014

-speaking Switzerland is greater than in Germany. The impact of the first-generation immigrants' destination decision on their offspring …

Persistent link: https://www.econbiz.de/10013044666