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The impact of short- and long-term participation tax rates on labor supply
Bartels, Charlotte; Pestel, Nico - 2015
. This paper investigates the importance of incentives inherent in the tax-benefit system for the individual decision to take … incentives at the extensive margin measured by the Participation Tax Rate (PTR), particularly for low-income individuals. Work …
Persistent link: https://www.econbiz.de/10011295803
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Enforcement of fiscal rules : lessons from the fiscal compact
Larch, Martin; Busse, Matthias; Jankovics, László - 2021
In 2012, 22 EU countries signed the Fiscal Compact, an intergovernmental agreement aimed at backing EU fiscal rules with national arrangements. The main objective of the Compact was to strengthen compliance. Based on a survey of national independent fiscal institutions, we take a closer look at...
Persistent link: https://www.econbiz.de/10012671881
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Long-term participation tax rates
Bartels, Charlotte - 2012
annual income concepts. This paper analyzes how work incentives inherent in the German tax-benefit system evolve when … extending the time horizon to three years (long-term). Participation tax rates are computed for 3-year periods 1995-1997 and …
Persistent link: https://www.econbiz.de/10009630295