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Estimating income responses to tax changes: a dynamic panel data approach

Holmlund, Bertil; Söderström, Martin - 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/10010268296

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/10010282442

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/10010269150

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/10010268297

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/10010289912

Tax reform in Georgia and the size of the shadow economy

Torosyan, Karine; Filer, Randall Keith - 2012

This paper applies three different methods widely used in the literature to track changes in shadow economic activity in Georgia following a drastic tax reform in 2005. The first method is a currency demand approach based on macro level data. The second and third methods rely on micro data from...

Persistent link: https://www.econbiz.de/10010289953

The diversity of forecasts from macroeconomic models of the U.S. economy

Wieland, Volker; Wolters, Maik - 2010

This paper investigates the accuracy and heterogeneity of output growth and inflation forecasts during the current and the four preceding NBER-dated U.S. recessions. We generate forecasts from six different models of the U.S. economy and compare them to professional forecasts from the Federal...

Persistent link: https://www.econbiz.de/10003973758

Bank bonds : size, systemic relevance and the sovereign

Zaghini, Andrea - 2014

We analyze the risk premium on bank bonds at origination with a special focus on the role of implicit and explicit public guarantees and the systemic relevance of the issuing institutions. By looking at the asset swap spread on 5,500 bonds, we find that explicit guarantees and sovereign...

Persistent link: https://www.econbiz.de/10010343421

Optimal income taxation of married couples: an empirical analysis of joint and individual taxation

Haan, Peter; Navarro, Dolores - 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/10010269138

Sibling Rivalry: A Six Country Comparison

Wolter, Stefan C. - 2003

In this paper we analyse with the PISA data on literacy achievement of fifteen-year-old pupils in six member countries of the OECD, whether the fact of having many siblings affects the individual educational outcome. The hypothesis that we test is whether parents? resources matter for...

Persistent link: https://www.econbiz.de/10010261949

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