Similar Search Results

Employment effects of welfare reforms : evidence from a dynamic structural life-cycle model

Haan, Peter (contributor); Prowse, Victoria (contributor); … - 2008

In this paper we develop a dynamic structural life-cycle model of labor supply behavior which fully accounts for the … effect of income tax and transfers on labor supply incentives. Additionally, the model recognizes the demand side driven … rationing risk that might prevent individuals from realizing their optimal labor supply state, resulting in involuntary …

Persistent link: https://www.econbiz.de/10003716521

Optimal income taxation of married couples : an empirical analysis of joint and individual taxation

Haan, Peter (contributor); Navarro, Dolores (contributor) - 2008

taxation optimal. For the empirical application we use a static structural labor supply model to estimate the preferences of … composition within the household. -- Optimal taxation of married couples ; joint taxation ; labor supply estimation …

Persistent link: https://www.econbiz.de/10003777808

Corporate and personal income tax declarations

Goerke, Laszlo (contributor) - 2006

Decisions by firms and individuals on the extent of their tax payments have generally been treated as separate choices. Empirically, a positive relationship between corporate and personal income tax evasion can be observed. The theoretical analysis in this paper shows that a manager's decision...

Persistent link: https://www.econbiz.de/10003355568

Tax evasion in a unionised economy

Goerke, Laszlo - 2001

In a unionised labour market, a substitution of a payroll for an income tax will not alter employment if tax obligations are fulfilled. However, if workers or firms can evade taxes this irrelevance result might no longer apply. This will especially be the case if the fine for tax evasion depends...

Persistent link: https://www.econbiz.de/10011404003