common empirical approach and a complete simulation of tax-benefit policies affecting household budgets. We find that wage … robust to several modeling assumptions. We show that differences in tax-benefit systems or demographic compositions explain …

the Hausman estimation approach to discrete-choice models with tax-benefit simulations). Meta-analysis evidence suggests …

Barriers to outsourcing that are being currently implemented in the US effectively tax its companies who "export" jobs … oligopolistic context. We find that while an outsourcing tax favors domestic workers by causing firms to switch to a greater use of … effects, which inform us about the conditions under which such a tax achieves its stated objective. Next, we consider the …

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 exogenous variation in the effective costs of lifelong learning. Using … high quality data on tax returns of the universe of Dutch taxpayers, we find that the tax deduction has heterogeneous …

In this paper we utilise microsimulation techniques in the form of an income generation model and a tax/benefit model … results indicate that a more generous tax/benefit system, combined with a greater state burden of the cost of education over … in education. The methodology employed allows us to specifically analyse the impact of various components of the tax …

sales tax rates, but employment in big box and anchor stores is higher significantly in jurisdictions with higher sales tax … rates. This suggests that local officials in jurisdictions with higher sales tax rates concentrate on attracting large …

We assess the effects of U.S. tax policy reforms on inequality by applying a new decomposition method that allows us to … disentangle mechanical effects due to changes in pre-tax incomes from direct effects of policy reforms. While tax reforms … effect at the lower half of the distribution, the disequalizing effects of Republican reforms are due to tax cuts for high …

We assess the effects of U.S. tax policy reforms on inequality by applying a new decomposition method that allows us to … tax policy effect aggravated income inequality by increasing the income share of the top 20% in contrast to the middle … class' share. The tax policy effect accounts for up to 29% of the total change in inequality; its contribution increases up …

shed new light on this question, we estimate labor supply elasticities on microdata and adopt an inverted optimal tax …