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A structural approach to estimating the effect of taxation on the labor market dynamics of older workers
Haan, Peter; Prowse, Victoria - 2009
We estimate a dynamic structural life-cycle model of employment, non-employment and retirement that includes endogenous accumulation of human capital and intertemporal non-separabilities in preferences. Additionally, the model accounts for the effect of the tax and transfer system on work...
Persistent link: https://www.econbiz.de/10003830314
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Estimating income responses to tax changes: a dynamic panel data approach
Holmlund, Bertil (contributor);  … - 2007
Recent research on the behavioral effects of income taxes has to a large extent focused on the elasticity of taxable income with respect to the net-of-tax rate, i.e., one minus the marginal tax rate. We offer new evidence on this matter by making use of a large panel of Swedish tax payers over...
Persistent link: https://www.econbiz.de/10003561648
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Why are mothers working longer hours in Austria than in Germany? : A comparative micro simulation analysis
Dearing, Helene; Hofer, Helmut; Lietz, Christine; … - 2007
Labor force participation rates of mothers in Austria and Germany are similar, however full-time employment rates are …, differences in mothers' employment patterns can partly be explained by the different tax systems: While Germany has a system of … joint taxation with income splitting for married couples, Austria taxes everyone individually, which leads to lower marginal …
Persistent link: https://www.econbiz.de/10003599699
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Labor earnings respond differently to income-tax and to payroll-tax reforms
Lehmann, Etienne; Marical, François; Rioux, Laurence - 2011
We estimate the responses of gross labor earnings with respect to marginal and average net-of-tax rates in France over the period 2003-2006. We exploit a series of reforms to the income-tax and the payroll-tax schedules that affect individuals who earn less than twice the minimum wage. Our...
Persistent link: https://www.econbiz.de/10009519898
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Income taxes, gross hourly wages, and the anatomy of behavioral responses : evidence from a Danish tax reform
Sumiya, Kazuhiko; Bagger, Jesper - 2022
This paper provides quasi-experimental evidence on the effects of income taxes on gross hourly wages by utilizing administrative data and a tax reform in Denmark. The reform introduced joint taxation to a middle tax bracket, bringing large changes to the tax system facing married couples. Using...
Persistent link: https://www.econbiz.de/10013346990
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Tax progressivity and top incomes : evidence from tax reforms
Rubolino, Enrico; Waldenström, Daniel - 2017
We study the link between tax progressivity and top income shares. Using variation from large-scale Western tax reforms in the 1980s and 1990s and the novel synthetic control method, we find large and lasting boosting impacts on top income shares from the progressivity reductions. Effects are...
Persistent link: https://www.econbiz.de/10011636668
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Optimal income taxation of married couples : an empirical analysis of joint and individual taxation
Haan, Peter (contributor); Navarro, Dolores (contributor) - 2008
In this paper we develop a discrete model of optimal taxation of married couples and empirically discuss the optimality of income taxation for this group. To this end, we derive the social welfare function which guarantees that joint taxation of married couples is optimal. We will contrast this...
Persistent link: https://www.econbiz.de/10003777808
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Unequal inequalities : do progressive taxes reduce income inequality?
Duncan, Denvil; Sabirianova Peter, Klara - 2012
This paper analyzes the effect of changes in structural progressivity of national income tax systems on observed and actual income inequality. Using several unique measures of progressivity over the 1981-2005 period for a large panel of countries, we find that progressivity reduces inequality in...
Persistent link: https://www.econbiz.de/10009629615
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Google econometrics and unemployment forecasting
Askitas, Nikolaos; Zimmermann, Klaus F. - 2009
The current economic crisis requires fast information to predict economic behavior early, which is difficult at times of structural changes. This paper suggests an innovative new method of using data on internet activity for that purpose. It demonstrates strong correlations between keyword...
Persistent link: https://www.econbiz.de/10003859346
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On the role of sectoral and national components in the wage bargaining process
Dreger, Christian; Reimers, Hans-Eggert - 2010
This paper provides an empirical analysis on the determination of wages at the sectoral level in main industrial economies. Nominal wages are bargained between labour unions and employers in imperfect competitive markets, where spillovers across sectors might occur. Using a principal component...
Persistent link: https://www.econbiz.de/10003959628