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Taxes and Benefits : Two Distinct Options to Cheat on the State?

Halla, Martin; Schneider, Friedrich - Forschungsinstitut zur Zukunft der Arbeit <Bonn> - 2008

While there is an extensive literature on tax evasion a further aspect of cheating on the state, namely benefit fraud, has gained relatively modest attention in the economic literature. This paper seeks to fill this gap. We explore differences between benefit fraud and tax evasion due to...

Persistent link: https://www.econbiz.de/10005859607

Tax Morale and Optimal Taxation

Güth, Werner; Sausgruber, Rupert - Max-Planck-Institut für Ökonomik <Jena> / Abteilung … - 2004

We study experimentally how taxpayers choose between two taxregimes to fund a public good. The first-best tax regime imposes ageneral, distortion-free income tax. However, this tax cannot be enforced.The second-best alternative supplements the income tax by a specificcommodity tax. This tax...

Persistent link: https://www.econbiz.de/10005866846

Measuring the tax effort of developed and developing countries. Cross country panel data analysis – 1985/95

Piancastelli, Marcelo - 2015

In the tax literature, the tax effort index for any country is usually measured by the ratio of the actual tax ratio to the predicted ratio. This reflects mainly the variance in the taxable capacity of a country. A high value of tax effort index indicates that a particular country is collecting...

Persistent link: https://www.econbiz.de/10012234116

Alcohol and Short-Run Mortality: Evidence from a Modern-Day Prohibition

Barron, Kai; Bradshaw, Debbie; Parry, Charles D.H.; … - 2021

On July 13, 2020 a complete nation-wide ban was placed on the sale and transport of alcohol in South Africa. This paper … evaluates the impact of this sudden and unexpected five-week alcohol prohibition on mortality due to unnatural causes. We find … the impact of alcohol on short-run mortality, and underscores the severe influence that alcohol has on society - even in …

Persistent link: https://www.econbiz.de/10012430594

The Brazilian state's redistributive role: Changes and persistence at the beginning of the 21st century

Silveira, Fernando Gaiger; Palomo, Theo Ribas - 2023

This paper examines the evolution of the redistributive role of the State in Brazil at the beginning of the 21st century. For this purpose, we compute the marginal effects of the cash transfers, taxes, and in-kind benefits on inequality using the Lerman-Yitzhaki progressivity index. Our main...

Persistent link: https://www.econbiz.de/10014548568

The state and income inequality in Brazil

Coelho de Souza, Marcelo Medeiros; de Souza, Pedro H. G. F. - 2015

Using a factor decomposition of the Gini coefficient we measure the contribution to inequality of direct monetary income flows to and from the Brazilian State. The income flows from the State include public servants' earnings, Social Security pensions, unemployment benefits and Social Assistance...

Persistent link: https://www.econbiz.de/10012234206

Distributive impacts of social security financing in Brazil

Soares, Sergei; Bloch, Carolina - 2019

This paper seeks to estimate the distributive impact of the taxes and other fiscal contributions that finance social security in Brazil. Making a certain number of strong hypotheses relative to the fiscal incidence of social security financing, we compute a measure of incidence that aggregates...

Persistent link: https://www.econbiz.de/10012234254

Outsourcing of Unionized Firms and the Impact of Labor Market Policy Reforms

Koskela, Erkki; Schöb, Ronnie - Forschungsinstitut zur Zukunft der Arbeit <Bonn> - 2008

This paper shows that outsourcing of parts of workforce in unionized firms leads to wage moderation both in the case of strategic and flexible outsourcing and as long as the share of the outsourced workforce is not too large, this wage-moderation effect on domestic employment outweighs the...

Persistent link: https://www.econbiz.de/10005859577

Outsourcing and Labor Taxation in Dual Labor Markets

Koskela, Erkki; Poutvaara, Panu - Forschungsinstitut zur Zukunft der Arbeit <Bonn> - 2008

We evaluate the effects of international outsourcing and labor taxation on wage formation and equilibrium unemployment in dual labor markets. Outsourcing promotes wage dispersion between the high-skilled and low-skilled workers. Higher domestic low-skilled wage tax, higher payroll tax and lower...

Persistent link: https://www.econbiz.de/10005859632

The Effects of Labour Tax Progression under Nash Wage Bargaining and Flexible Outsourcing

Koskela, Erkki - Forschungsinstitut zur Zukunft der Arbeit <Bonn> - 2008

This paper studies in the presence of flexible outsourcing the effects of outsourcing costs, productivity of outsourcing, wage tax and tax exemption in an imperfectly competitive labour markets when labour unions and firms negotiate wages and the impacts of labour tax progression on domestic...

Persistent link: https://www.econbiz.de/10005859655