Showing 1 - 10 of 28
This paper evaluates the impact of a reduction in the child qualifying age criteria for the One Parent Family Payment (OFP) in Ireland. From 2012 to 2015, the child qualifying age for OFP was reduced from 18 years to 7 years. Lone parents who no longer qualified for the payment, based on the age...
Persistent link: https://www.econbiz.de/10012837902
We develop a conceptual framework which captures the e¤ect of the VAT system on profit by two effective taxes. This allows (i) predictions of the determinants of voluntary registration and bunching at the registration threshold; (ii) develops a formula for estimating the elasticity of...
Persistent link: https://www.econbiz.de/10010528284
The Mirrlees Review recommends that commodity taxation should in general be uniform, but with some goods consumed in conjunction with labour supply (such as child care) left untaxed. This paper examines the validity of this claim in an optimal income tax framework. Contrary to the recommendation...
Persistent link: https://www.econbiz.de/10009743799
We evaluate Germany's temporary value-added tax (VAT) rate reduction as a tool to stimulate consumer spending during the Covid-19 pandemic using a comparative case study approach. We construct a credible counterfactual for Germany in a two-step procedure. First, we carry out a careful...
Persistent link: https://www.econbiz.de/10014275958
This study evaluates the effectiveness of contracting out mandatory publicly provided counselling and training for long-term unemployed in Flanders (Belgium) to private for-profit and non-profit organisations (FPOs and NPOs). A multivariate transition model exploits timing-of-events and novel...
Persistent link: https://www.econbiz.de/10011376342
the age of about five years in Australia, Canada, the United Kingdom and the United States. We study a series of child … but the disparities are notably greater in the United States and the United Kingdom than in Australia, and particularly in … with SES across countries. While the smallest SES gaps are found in Australia and Canada for both types of outcome …
Persistent link: https://www.econbiz.de/10013118038
In France, two years after school completion and getting the same diploma, the employmentrate of apprentices is about 15 percentage points higher than that of vocational students.Despite this difference, this paper shows that there is almost no difference between theprobability of getting a...
Persistent link: https://www.econbiz.de/10012836560
Census data from international sources covering 77% of the world's migrant population indicate that the skill composition of migrants in major destination countries, including the US, has been rising over the last four decades. Moreover, the population share of skilled migrants has been...
Persistent link: https://www.econbiz.de/10013001874
In a number of high-income countries over the past few decades there has been a large growth in income inequality and at the same time a shift in the burden of taxation from the top to the middle of the income distribution. This paper applies the theory of optimal piecewise linear taxation to...
Persistent link: https://www.econbiz.de/10013051448
samples for two different countries – Australia (the HILDA Survey) and the UK (the UK Household Longitudinal Study) – are used …
Persistent link: https://www.econbiz.de/10013054914