Showing 1 - 10 of 2,217
This paper studies the effects of capital tax reforms on retained earnings, dividend tax revenues, and income … inequality in Israel between 2001 and 2020. We analyze two major dividend tax reforms: a permanent rate increase in 2012 and a … increase in the dividend tax rate resulted in an immediate increase of over 100% in the withdrawal of retained earnings and in …
Persistent link: https://www.econbiz.de/10015077933
We assess Africa's prospects for enjoying a demographic dividend. While fertility rates and dependency ratios in Africa … Northern America. This projection suggests Africa has considerable potential to enjoy a demographic dividend. Whether and when …
Persistent link: https://www.econbiz.de/10011528105
China's favourable labour supply flowing from the "demographic dividend": a larger share of working age population (WAPS …). Currently, this dividend is slipping away and many in China are very concerned. Against this background I set out to examine the …
Persistent link: https://www.econbiz.de/10014287017
stock market returns. We instrument the actual capital gains and dividend payments with past portfolio weights. Unrealized … a flat 5 percent for the rest of the distribution. Households' consumption is significantly more responsive to dividend …
Persistent link: https://www.econbiz.de/10011803183
Immigration policy can have important net fiscal effects that vary by immigrants' skill level. But mainstream methods to estimate these effects are problematic. Methods based on cashflow accounting offer precision at the cost of bias; methods based on general equilibrium modeling address bias...
Persistent link: https://www.econbiz.de/10013412707
public schooling. We develop a theory which integrates private education and fertility decisions with voting on public … theory are consistent with state-level and micro data from the United States as well as cross-country evidence from the PISA …
Persistent link: https://www.econbiz.de/10003635035
This survey is devoted to the statistical analysis of duration models and point processes. The first section introduces specific concepts and definitions for single-spell duration models. Section two is devoted to the presentation of conditional duration models which incorporate the effects of...
Persistent link: https://www.econbiz.de/10003635142
The Peter Principle captures two stylized facts about hierarchies: first, promotions often place employees into jobs for which they are less well suited than for that previously held. Second, demotions are extremely rare. Why do organizations not correct 'wrong' promotion decision? This paper...
Persistent link: https://www.econbiz.de/10003635211
This paper examines the effects of the Working Families' Tax Credit (WFTC) on couples in Britain. We develop a simple model of household decisions which explicitly accounts for the role played by the tax and benefit system. Its main implications are then tested using panel data from the British...
Persistent link: https://www.econbiz.de/10003635400
they are really the most challenging ones for conventional theory. New developments are emerging both at the theoretical …
Persistent link: https://www.econbiz.de/10003637694