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A taxing journey : tax adoptions and interstate migration in the early 20th century

Smutny, Stefan; Wandschneider, Kirsten - 2024

between 1900 and 1930. Exploiting the sequential introduction of personal and corporate state income taxes, we analyze matched … introduction indicator. Our findings indicate that the implementation of personal state income taxes lead to an 8.7% increase in … internal migration. The adoption of corporate state income taxes is associated with a larger overall rise in internal migration …

Persistent link: https://www.econbiz.de/10014443981

Utilising microsimulation to estimate new marginal returns to education : Ireland 1987-2005

Flannery, Darragh; O'Donoghue, Cathal - 2011

In this paper we utilise microsimulation techniques in the form of an income generation model and a tax/benefit model to estimate both the fiscal and net private return to education at a marginal level. This is carried out empirically using Irish data across the period 1987-2005 and is the first...

Persistent link: https://www.econbiz.de/10009235519

Tax and transfer policies and the female labor supply in the EU

Kalíšková, Klára - 2015

This study contributes to the female labor supply responsiveness literature by measuring the effect of tax-benefit policies on female labor supply based on a broad sample of 26 European countries in 2005-2010. The tax-benefit microsimulation model EUROMOD is used to calculate a measure of work...

Persistent link: https://www.econbiz.de/10010502756

Income tax policy in Europe between two crises : from the great recession to the COVID-19 pandemic

Myck, Michał; Trzcińsk, Kajetan - 2022

We examine the revenue and redistributive effects of tax policy reforms in twelve European countries over the decade between the financial crisis and the outbreak of the COVID-19 pandemic, setting them against the implications of a hypothetical system reflecting the extent of fiscal drag...

Persistent link: https://www.econbiz.de/10013206285

Tax-benefit systems in Europe and the US : between equity and efficiency

Bargain, Olivier; Dolls, Mathias; Neumann, Dirk; … - 2011

Whether observed differences in redistributive policies across countries are the result of differences in social preferences or efficiency constraints is an important question that paves the debate about the optimality of welfare regimes. To shed new light on this question, we estimate labor...

Persistent link: https://www.econbiz.de/10009124584

Using tax deductions to promote lifelong learning : real and shifting responses

Berge, Wiljan van den; Jongen, Egbert L. W.; Wiel, … - 2017

Policymakers are concerned about potential underinvestment in lifelong learning. In this paper we study to what extent a tax deduction helps to stimulate post-initial training. Specifically, we employ a regression kink and regression discontinuity design as jumps in tax bracket rates generate...

Persistent link: https://www.econbiz.de/10011704275

Should the rich be taxed more? : the fiscal inequality coefficient

Hatgioannides, John; Karanassou, Marika; Sala, Hector - 2017

This paper holistically addresses the effective (relative) income tax contribution of a given in-come (or, wealth) group. The widely acclaimed standard in public policy is the absolute benefaction of a given income group in filling up the fiscal coffers. Instead, we focus on the ratio of the...

Persistent link: https://www.econbiz.de/10011731886

Distributional consequences of climate policies

Kuhn, Moritz; Schlattmann, Lennard - 2024

Policies to support the transition to a carbon-neutral economy are high on the policy agenda. Their effectiveness in reducing carbon emissions and their distributional consequences are actively debated. One key reason for the ongoing debate is that quantitative answers regarding the...

Persistent link: https://www.econbiz.de/10014485733

Consolidating the covid debt

Keuschnigg, Christian; Johs, Julian; Stevens, Jacob - 2021

Persistent link: https://www.econbiz.de/10013188715

The effects of taxes on innovation : theory and empirical evidence

Stantcheva, Stefanie - 2021

Persistent link: https://www.econbiz.de/10012653128