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from a joint to an individual taxation system in France. We show that the net-of-tax relative earning potential of the wife …
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characteristics of both the products and the sellers. We discuss the arguments for the destination principle as the appropriate place-of-taxation … rule for consumption taxation of cross-border trade. We analyze various recent reforms to the Value Added Tax in the …
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This paper analyses the effects of taxation in New Keynesian economics. The results show that taxes contribute to price …
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is inelastic, which drives several key insights: the economic burden of taxation disproportionately falls on renters …
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European integration forces system competition within European countries. This competition has important implications for both the public pay-as-you-go pension scheme and the public education system. Without labor mobility, each generation has an incentive to invest in the human capital of the...
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We estimate Frisch labour supply functions for married women using information on desired hours, under the assumptions that these are based on a smooth convex approximation of the budget constraint. The minimum distance approach used allows for correlated random effects both in the wage and in...
Persistent link: https://www.econbiz.de/10011619417