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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

The benefits of linking CGE and microsimulation models : evidence from a flat tax analysis

Peichl, Andreas (contributor) - 2008

Mircrosimulation models (MSM) and Computable General Equilibrium models (CGE) have both been widely used in policy analysis. The combination of these two model types allows the utilisation of the advantages of both types. The aim of this paper is to describe the state-of-the-art in simulation...

Persistent link: https://www.econbiz.de/10003759271

Gender based taxation and the division of family chores

Alesina, Alberto (contributor); Ichino, Andrea (contributor) - 2007

Gender Based Taxation (GBT) satisfies Ramsey's optimal criterion by taxing less the more elastic labor supply of …, both spouses may gain from GBT. -- Optimal taxation ; economics of gender ; family economics ; elasticity of labor supply …

Persistent link: https://www.econbiz.de/10003652662

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

Optimal income taxation with endogenous participation and search unemployment

Lehmann, Etienne (contributor); … - 2008

dimensions: their skills and their values of non-market activities. Search-matching frictions on the labor markets create … unemployment. Wages, labor demand and participation are endogenous. The government only observes wage levels. Under a Maximin … general utilitarian objective. Taking account of the wage-cum-labor demand margin deeply changes the equity-efficiency trade …

Persistent link: https://www.econbiz.de/10003771876

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

Is there a social security tax wedge?

Cigno, Alessandro (contributor) - 2006

A Beveridgean pension scheme invariably introduces a wedge between the wage rate and the marginal take-home pay. A Bismarckian one can do so only if it is not actuarially fair, or in the presence of credit rationing. Interestingly, if the two possible sources of distortion are present at the...

Persistent link: https://www.econbiz.de/10003278947

On the optimality of a minimum wage : new insights from optimal tax theory

Hungerbühler, Mathias (contributor); … - 2007

conjunction with an optimized nonlinear income tax. We consider this issue in a framework where search frictions on the labor …

Persistent link: https://www.econbiz.de/10003603595

Rent taxation in a small open economy : the effect on transitional generations

Köthenbürger, Marko (contributor); … - 2007

We show that taxation of rents may yield an intergenerational Pareto-improvement in a small open economy provided tax revenues are earmarked to reduce wage taxes. Previous literature has shown that rent taxation benefits current young and future generations, while we show that it also benefits...

Persistent link: https://www.econbiz.de/10003527563

A simple theory of optimal redistributive taxation with equilibrium unemployment

Hungerbühler, Mathias; Lehmann, Etienne; Parmentier, Alexis - 2010

, agents are endowed with different skill levels and labor markets are perfectly segmented by skill. The government only … observes negotiated wages. More progressive taxation leads to wage moderation that boosts labor demand. We design the optimal … nonlinear redistributive tax schedule in the absence of welfare benefits and extensive labor supply margin. Compared to their …

Persistent link: https://www.econbiz.de/10003944297