study the impact of two mechanisms on labor supply: (i) differences in marriage stability and (ii) differences in tax … systems. We calibrate the model to U.S. data and study how labor supply in the U.S. changes as we introduce European tax … tax mechanisms combined explain 58% of the variation in labor supply between the U.S. and the European countries in our …

. Investigation of tax data reveals a high degree of income concentration at the top of the distribution, low progressivity and … violations of the principles of horizontal and vertical equity. The main reason for these distortions is the complete tax … progressivity-focused tax reform plan, a theme that has returned as a focus of debates with Piketty (2014). …

Over the last twenty years we have seen an increasing use of in-work tax subsidies to encourage labor supply among low …-income groups. In Sweden, a non-targeted earned income tax credit was introduced in 2007, and was reinforced in 2008, 2009 and 2010 … earned income tax credit reform up to 2008. For identification we exploit the fact that the size of the tax credit, as well …

implemented in Sweden in 2007: an earned income tax credit and a payroll tax credit. Both policies were targeted at workers aged … 65 or above at the beginning of the tax year. The paper exploits that the special rules for elderly were governed by the … effect of the new policies. The results suggest that the age-targeted tax credits increased employment in the year following …

Over the last twenty years we have seen an increasing use of in-work tax subsidies to encourage labor supply among low …-income groups. In Sweden, a non-targeted earned income tax credit was introduced in 2007, and was reinforced in 2008, 2009 and 2010 … earned income tax credit reform up to 2008. For identification we exploit the fact that the size of the tax credit, as well …

in the tax transfer system, we perform a comparative micro simulation exercise. After estimating structural labor supply … definition of the tax unit within the personal income tax and (ii) the parental leave benefit scheme. As our analysis shows …, differences in mothers' employment patterns can partly be explained by the different tax systems: While Germany has a system of …

taxable income, reacts to changes in marginal tax rates. In this study we use a rich panel data set and a sequence of tax … reforms that took place in Sweden during the 1980's to estimate the elasticity of the hourly wage rate with respect to the net-of-tax … rate. While carefully accounting for the endogeneity of marginal tax rates as well as other factors that determine wage …

comprehensive evidence of the unintended consequences for child development of the Earned Income Tax Credit expansions during the …

recent past? We employ a microsimulation of ARRA to address these questions. We find that, despite a large amount of job …

social security benefits per retiree. The response of equilibrium tax rates to demographic shocks reduces old-age consumption … predict population ageing to lead to higher social security tax rates, a rising share of pensions in GDP, but eventually lower … transition, social security tax rates will gradually increase to 16 percent; other policies that distort labor supply will become …