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Financial Incentives to Work Decomposed: The Finnish Case
Kotamäki, Mauri; Ollonqvist, Joonas - 2018
This paper analyses financial incentives to work in Finland from three perspectives. First, the financial incentives to work are quantified i.e. the participation tax rate (PTR) levels are calculated with numerous classifications. Second, a question of how different parts of the tax and social...
Persistent link: https://www.econbiz.de/10012503072
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The impact of short- and long-term participation tax rates on labor supply
Bartels, Charlotte; Pestel, Nico - 2015
Generous income support programs as provided by European welfare states have often been blamed to hamper employment. This paper investigates the importance of incentives inherent in the tax-benefit system for the individual decision to take up work. Using German microdata over the period...
Persistent link: https://www.econbiz.de/10011295803
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Work incentives and the cost of redistribution via tax-transfer reforms under constrained labor supply
Fischer, Benjamin; Jessen, Robin; Steiner, Viktor - 2019
Using information on desired and actual hours of work, we formulate a discrete choice model of constrained labor supply. Using the German Socio-Economic Panel and the microsimulation model STSM, we find that hours and participation elasticities are substantially smaller than those in the...
Persistent link: https://www.econbiz.de/10012023402
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Inattention and the taxation bias
Boccanfuso, Jérémy; Ferey, Antoine - 2022 - This version: August 2021
This paper shows that agent inattention to taxes generates a time-inconsistency problem in the choice of tax policy. In … equilibrium, inattention leads to inefficiently high tax rates and a taxation bias emerges. Combining structural and sufficient …. Overall, our findings shed new light on the policy and welfare implications of inattention and misperceptions. …
Persistent link: https://www.econbiz.de/10013193793
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Tarifverwerfungen beim Zusammentreffen von Progressionsvorbehalt und Besteuerung außerordentlicher Einkünfte : theoretische und empirische Befunde zu arbiträren Grenzsteuersatzverl...
Hechtner, Frank - 2015
Der vorliegende Beitrag analysiert das Zusammentreffen von Progressionsvorbehalt und Besteuerung von außerordentlichen Einkünften. Bei dieser Fallkonstellation greifen mehrere Tarifvorschriften ineinander, so dass die Berechnung der gesamten tariflichen Einkommensteuer nicht trivial erscheint....
Persistent link: https://www.econbiz.de/10011405099
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The effects of income and fare variation on the demand for bus transit services in Brazil
Carvalho, Carlos Henrique Ribeiro de; Pereira, Rafael … - 2015
The public policies on mass transit and other economic policies have been unable to avoid increasing mass transit costs and urban bus fares, which places a burden on a majority of the population depending on public transit. This study analyzes the variations in urban bus fares and households...
Persistent link: https://www.econbiz.de/10012055690
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Sufficient statistics for nonlinear tax systems with general across-income heterogeneity
Ferey, Antoine; Lockwood, Ben; Taubinsky, Dmitry - 2022
This paper provides general and empirically implementable sufficient statistics formulas for optimal nonlinear tax systems in the presence of across-income heterogeneity in preferences, inheritances, income-shifting capabilities, and other sources. We study unrestricted tax systems on income and...
Persistent link: https://www.econbiz.de/10014476730
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Redistributive income taxation with directed technical change
Löbbing, Jonas - 2023
What are the implications of (endogenous) directed technical change for the design of redistributive income taxes? I study this question in a Mirrleesian economy augmented to include endogenous technology development and adoption choices by firms. Under certain conditions, any progressive tax...
Persistent link: https://www.econbiz.de/10014496399
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Alleviating unemployment traps in Finland: Can the efficiency-equity trade-off be avoided?
Honkanen, Pertti; Jäntti, Markus; Pirttilä, Jukka - 2007
Using a new comprehensive tax-benefit model, JUTTA, this paper examines how labour supply incentives – both to participate in the labour force (the “extensive” margin) and to supply extra hours of work (the “incentive” margin) – have changed in Finland in 1995-2007. The results...
Persistent link: https://www.econbiz.de/10012502978
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Beschäftigungswirkungen von Lohnsubventionen und Mindestlöhnen : zur Reform des Niedriglohnsektors in Deutschland
Müller, Kai-Uwe; Steiner, Viktor - 2011
In diesem Beitrag werden die Beschäftigungswirkungen von Lohnsubventionen und eines Mindestlohnes für Deutschland analysiert. Studien zum Mindestlohn im Baugewerbe und Simulationen zu einem allgemeinen Mindestlohn weisen einhellig auf Beschäftigungsverluste durch einen gesetzlichen...
Persistent link: https://www.econbiz.de/10008905958