Showing 1 - 10 of 44
Persistent link: https://www.econbiz.de/10013464042
Persistent link: https://www.econbiz.de/10010231029
In this paper, we analyse different measures of asset and income poverty using micro-data for 15 euro area countries … definitions of income and wealth poverty affect the number and socio-demographic characteristics of poor households, as well as … their portfolio composition and consumption expenditure. We find that adding wealth to the poverty definition mainly …
Persistent link: https://www.econbiz.de/10011373659
We analyze the compliance costs of individual taxpyers resulting from the German income tax. using survey data that has been raised between December 2008 and April 2009, we find evidence for a considerably higher cost burden of self-employed taxpaxers. Taxable income and the demand for external...
Persistent link: https://www.econbiz.de/10009008047
We analyze empirically the optimal design of social insurance and assistance programs when families obtain insurance by making labor supply choices for both spouses. For this purpose, we specify a structural life-cycle model of the labor supply and savings decisions of singles and married...
Persistent link: https://www.econbiz.de/10010530687
We empirically analyze the optimal mix and optimal generosity of unemployment insurance and social assistance programs. To do so, we specify a structural life-cycle model of the labor supply, savings, and social assistance claiming decisions of singles and married couples. Partial insurance...
Persistent link: https://www.econbiz.de/10012108668
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/10012017729
Persistent link: https://www.econbiz.de/10013428504
Persistent link: https://www.econbiz.de/10013428534
Persistent link: https://www.econbiz.de/10014461678