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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

Optimal redistributive taxation with both extensive and intensive responses

Jacquet, Laurence; Lehmann, Etienne; Van der Linden, Bruno - 2010

This paper characterizes optimal income taxation when individuals respond along both the intensive and extensive margins. Individuals are heterogeneous across two dimensions: specifically, their skill and disutility of participation. Preferences over consumption and work effort can differ with...

Persistent link: https://www.econbiz.de/10003944646

Optimal redistributive taxation with both labor supply and labor demand responses

Jacquet, Laurence; Lehmann, Etienne; Van der Linden, Bruno - 2011

(labor supply) responses, but also on the vacancy posting (labor demand) responses and on the product of these two types of … participation model. -- optimal taxation ; labor market frictions ; unemployment …

Persistent link: https://www.econbiz.de/10009238583

How to tax different incomes?

Jacquet, Laurence; Lehmann, Etienne - 2021

marginal tax rate on any kind of income in terms of sufficient statistics, including new ones for cross-base responses and …

Persistent link: https://www.econbiz.de/10012624716

Optimal income taxation with composition effects

Jacquet, Laurence; Lehmann, Etienne - 2017

, the sufficient statistics of individuals who earn the same income. Our first main contribution consists in showing that … multidimensional heterogeneity brings a new source of endogeneity to the sufficient statistics that we call composition effects. We … for empirical studies on sufficient statistics for different demographic groups e.g., according to gender, age, ethnicity …

Persistent link: https://www.econbiz.de/10011732051

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