responses in microsimulation models. The paper focuses attention on two methodologies for modelling labour supply: the discrete … models for policy simulation in terms of producing and interpreting simulation outcomes, outlining an extensive literature of … responses but also for identifying optimal tax-benefit systems, given some of the challenges of the theoretical approach …

expectations, while an increase in personal income tax shocks is inflationary for mediumrun. A surprise increase in gasoline prices …

The present study provides estimates of the Effective Marginal Tax Rates (EMTRs) for a sample of 17 OECD countries and …-country/cross-sector approach allows us comparing the incentives provided by the tax systems and gauging the effects of tax changes taking … explicitly into account the possible substitution between factors as well as their tax incidence. Our results suggest that the …

changes on the intrahousehold allocation of income. We also simulate the consequences of a policy change in the tax system. We … spouses. These differences in outcomes have consequences for the evaluation of policy changes in the tax system and shed light …

I estimate permanent and transitory tax-price and income elasticity of charitable giving in Germany using a rich panel … data of tax return for the years 2001-2006. Income tax reforms were implemented in 2004 and 2005. The results suggest that … the permanent tax-price elasticity varies significantly by income class, ranging from -0.2 for low incomes to -1.6 for …

. At an aggregate level, a rise in redistribution induces a compression effect on the distribution of pre-tax returns. In …Wealthier households obtain higher returns on their investments than poorer ones. How should the tax system account for … conventional wisdom, rather than calling for more redistribution, the presence of this scale dependence provides a rationale for …

We assess the concentration and duration of zero tax liabilities and of transfer receipts, using data for households … concentrated. Nearly 68% owe no federal tax in at least one year, approximately 78% receive some type of transfer in at least one … tax in any given year, 18% pay tax the following year, and 39% contribute within five years. Of those who receive …

This paper studies the speed at which workers' pre-tax earnings respond to tax changes along the intensive margin. We … do so in the context of Germany, where a large discontinuity - or notch - in the tax schedule induces sharp bunching in …

By using a bunching design on rich administrative tax records from Uruguay's tax agency we explore how individual … through employer-employee collusion. Our results suggest that policy efforts should be directed at broadening the tax base and … improving the enforcement capacities rather than eroding tax progressivity. …