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Is Prescott Right? Welfare State Policies and the Incentives to Work, Learn and Retire
Jacobs, Bas - 2008
This paper bolsters Prescott's (2004) claim that high taxes are responsible for lacklustre labor market performance in continental European countries. We develop a lifecycle model with endogenous skill formation, endogenous labor supply, and endogenous retirement. Labor taxation distorts not...
Persistent link: https://www.econbiz.de/10012772137
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What Do Immigrants Value Most About Switzerland? Evidence of the Relative Importance of Income Taxes
Morger, Mario - 2013
This study investigates whether migrants, once they have decided to move to Switzerland, prefer to settle in …
Persistent link: https://www.econbiz.de/10013085752
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Income Taxes, Sorting, and the Costs of Housing : Evidence from Municipal Boundaries in Switzerland
Basten, Christoph - 2014
comprehensive apartment-level data, we identify the effects of tax differentials across municipal boundaries in Switzerland. The …
Persistent link: https://www.econbiz.de/10013049214
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Strategic Tax Competition in Switzerland : Evidence from a Panel of the Swiss Cantons
Feld, Lars P.; Reulier, Emmanuelle - 2021
Tax competition is discussed as a source of inefficiency in international taxation and in fiscal federalism. Two preconditions for the existence of such effects of tax competition are that mobile factors locate or reside in jurisdictions with - ceteris paribus - lower tax rates and that taxes...
Persistent link: https://www.econbiz.de/10013318326
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Aging, Taxes and Pensions in Switzerland
Keuschnigg, Christian - 2016
The gains in life expectancy are expected to double the dependency ratio and increase population by 10% in Switzerland …
Persistent link: https://www.econbiz.de/10012998268
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Tax Competition and Income Sorting : Evidence from the Zurich Metropolitan Area
Schaltegger, Christoph A.; Somogyi, Frank; Sturm, Jan-Egbert - 2009
In this paper, we provide empirical evidence for the influence of income taxes on the choice of residence of taxpayers at the local level. The fact that Swiss communities can individually set tax multipliers thereby shifting the progressive tax scheme which is fixed at the cantonal (state) level...
Persistent link: https://www.econbiz.de/10014202804
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Taxing Pensions
Cremer, Helmuth - 2016
There exists a wide variety of tax treatments of pensions across the world. And the reasons for such a range of regimes are not clear. This note reviews the general principles of pension taxes and analyses the theoretical foundations of why pension incomes ought to be taxed specifically. To do...
Persistent link: https://www.econbiz.de/10012988229
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Wealth Inequality and Homeownership in Europe
Kaas, Leo - 2015
between the countries of the Euro area. We find a strong negative correlation between wealth inequality and homeownership … by homeownership status shows that the negative relationship is mostly driven by large between-group inequality across …-country inequality differences. We confirm the major role for homeownership rates in accounting for the wealth inequality differences …
Persistent link: https://www.econbiz.de/10013014361
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Homeownership and Entrepreneurship : The Role of Mortgage Debt and Commitment
Bracke, Philippe - 2014
We study the link between homeownership, mortgage debt, and entrepreneurship using a model of occupational choice and …
Persistent link: https://www.econbiz.de/10013044547
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Low Homeownership in Germany - A Quantitative Exploration
Kaas, Leo - 2018
The homeownership rate in Germany is one of the lowest among advanced economies. To better understand this fact, we … analyze the role of three specific policies which discourage homeownership in Germany: an extensive social housing sector with … payments by owner-occupiers. We build a lifecycle model with uninsurable income risk and endogenous homeownership in order to …
Persistent link: https://www.econbiz.de/10012929253