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How to measure the tax burden on labour at the macro-level?
Sturm, Jan-Egbert; Volkerink, Bjørn - 2003
The purpose of this paper is threefold. First, we survey the way in which the tax burden on labour has been proxied for in recent multi-country macro-economic studies. Second, we critically evaluate these proxies. Finally, we examine to what extent the conclusions of some studies change if some...
Persistent link: https://www.econbiz.de/10011507980
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Optimal income taxation with tax competition
Lipatov, Vilen; Weichenrieder, Alfons J. - 2010
; unemployment ; tax competition ; Leviathan government …
Persistent link: https://www.econbiz.de/10003982002
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Public profit sharing
Schöb, Ronnie - 2001
Many countries suffer from persistently high unemployment rates. The scope for labour market reforms is often limited …
Persistent link: https://www.econbiz.de/10011398893
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The employment effect of reforming a public employment agency
Launov, Andrey; Wälde, Klaus - 2015
unemployment benefits reduce unemployment? Using a recent labour market reform in Germany as background, we find that an enhanced … effectiveness of the PEA explains about 20% of the observed post-reform unemployment decline. The role of unemployment benefit … the PEA could have had an even higher impact on unemployment reduction if there had been less focus on long …
Persistent link: https://www.econbiz.de/10011309228
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Using micro-data to assess average tax rates
Clark, W. Steven - 2003
Measuring effective tax rates using tax revenue data is attractive, given that revenues collected capture the net effect of tax provisions and taxpayer behaviour that are difficult to model. Yet reliance on aggregate tax and income data requires restrictive assumptions and significantly limits...
Persistent link: https://www.econbiz.de/10011507989
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Are Dutch old-age pensions taxed fairly and efficiently?
Genser, Bernd; Holzmann, Robert - 2020
The Dutch pension system is internationally top-ranked as a well-designed three-pillar system. Moreover, almost all forms of pension benefits are expenditure taxed in line with the European Commission's recommendations. Consequently, the Dutch pension policy approach could be regarded as a...
Persistent link: https://www.econbiz.de/10012252375
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Corporate income taxes around the world : a survey on forward-looking tax measures and two applications
Steinmüller, Elias; Thunecke, Georg U.; Wamser, Georg - 2018
This study provides a survey on corporate taxes around the world. Our analysis has three main objectives. First, we collect tax data and calculate (forward-looking) effective tax measures for a large sample of countries and recent years. We particularly describe how these measures vary over time...
Persistent link: https://www.econbiz.de/10011847579
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The impact of wage-setting institutions on the incidence of public employment in the OECD : 1960 - 98
Kahn, Lawrence M. - 2002
Using data on 17 OECD countries for 1960-98, this paper studies the impact of unions on public employment incidence, using macrodata and microdata. Macrodata show that greater coverage by centralized collective bargaining institutions raises the public employment share, controlling for country...
Persistent link: https://www.econbiz.de/10011410460
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Labor market institutions, fiscal multipliers, and macroeconomic volatility
Boeck, Maximilian; Crespo Cuaresma, Jesús; Glocker, … - 2022
We study empirically how various labor market institutions - (i) union density, (ii) unemployment benefit remuneration …
Persistent link: https://www.econbiz.de/10013201691
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Corporate taxation and the welfare state
Keuschnigg, Christian - 2009
unemployment. Four main results are derived: (i) the optimal size of the welfare state depends on the degree of risk-aversion and … the unemployment rate as a measure of labor income risk. The unemployment rate partly reflects the country's exposure to … globalization; (ii) corporate taxation and social insurance have equivalent effects on unemployment and outbound FDI; (iii) while an …
Persistent link: https://www.econbiz.de/10003808645