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A structural approach to estimating the effect of taxation on the labor market dynamics of older workers

Haan, Peter; Prowse, Victoria - 2009

We estimate a dynamic structural life-cycle model of employment, non-employment and retirement that includes endogenous accumulation of human capital and intertemporal non-separabilities in preferences. Additionally, the model accounts for the effect of the tax and transfer system on work...

Persistent link: https://www.econbiz.de/10003830314

Tax reform in Georgia and the size of the shadow economy

Torosyan, Karine; Filer, Randall Keith - 2012

This paper applies three different methods widely used in the literature to track changes in shadow economic activity in Georgia following a drastic tax reform in 2005. The first method is a currency demand approach based on macro level data. The second and third methods rely on micro data from...

Persistent link: https://www.econbiz.de/10009629605

Labor earnings respond differently to income-tax and to payroll-tax reforms

Lehmann, Etienne; Marical, François; Rioux, Laurence - 2011

We estimate the responses of gross labor earnings with respect to marginal and average net-of-tax rates in France over the period 2003-2006. We exploit a series of reforms to the income-tax and the payroll-tax schedules that affect individuals who earn less than twice the minimum wage. Our...

Persistent link: https://www.econbiz.de/10009519898

Do higher corporate taxes reduce wages?

Fuest, Clemens; Peichl, Andreas; Siegloch, Sebastian - 2015

This paper estimates the incidence of corporate taxes on wages using a 20-year panel of German municipalities. Administrative linked employer-employee data allows estimating heterogeneous worker and firm effects. We set up a general theoretical framework showing that corporate taxes can have a...

Persistent link: https://www.econbiz.de/10011428676

Do higher corporate taxes reduce wages? : micro evidence from Germany

Fuest, Clemens; Peichl, Andreas; Siegloch, Sebastian - 2013

indirect wage effect through reduced investment is empirically small due to regional labor mobility. High and medium …

Persistent link: https://www.econbiz.de/10009740285

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

Peichl, Andreas (contributor) - 2008

modelling flat tax reform proposals for Germany. Taking the general equilibrium effects into account has important implications …

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

Employment effects of payroll taxes : an empirical test for Germany

Riphahn, Regina T.; Bauer, Thomas K. - 1998

This study tests to what degree the incidence of payroll taxes in Germany is on employment and whether in consequence …

Persistent link: https://www.econbiz.de/10011294529

Business taxation and wages : evidence from individual panel data

Bauer, Thomas K.; Kasten, Tanja; Siemers, Lars - 2012

Empirical evidence on the degree of business-tax shifting to employees via the wage level is highly controversial and rare. It remains open to which extent the tax burden is shifted, whether there are differences for tax increases and decreases, or whether there exists some treatment...

Persistent link: https://www.econbiz.de/10009568590

Investment under company-level pacts

Bellmann, Lutz; Gerner, Hans-Dieter; Hübler, Olaf - 2013

arise once specialized investment is made. Therefore, this paper investigates whether such agreements affect firm …-level investment. Based on the IAB Establishment Panel Survey 2001-2010 our estimates reveal that the adoption of a company-level pact … leads to a higher investment rate than in other firms driven by re-investment. However, the Great Recession has damped this …

Persistent link: https://www.econbiz.de/10009700205

Non-linearities in the expansion of capital stock

Verick, Sher (contributor); Letterie, Wilko A. (contributor) - 2004 - [Elektronische Ressource]

Persistent link: https://www.econbiz.de/10002036022

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