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A comparison of the poverty impact of transfers, taxes and market income across five OECD countries

Bibi, Sami (contributor); Duclos, Jean-Yves (contributor) - 2008

This paper compares the poverty reduction impact of income sources, taxes and transfers across five OECD countries. Since the estimation of that impact can depend on the order in which the various income sources are introduced into the analysis, it is done by using the Shapley value. Estimates...

Persistent link: https://www.econbiz.de/10003777874

Relational contracts, taxation and the household

Apps, Patricia; Rees, Ray - 2009

utility distribution, and then apply the model to examine the effects of a move from joint to individual taxation. We show …-household welfare distribution. -- Relational contracts ; households ; allocations ; taxation ; welfare distribution …

Persistent link: https://www.econbiz.de/10003847154

Does formality improve micro-firm performance? : quasi-experimental evidence from the Brazilian SIMPLES program

Fajnzylber, Pablo; Maloney, William F.; Montes-Rojas, … - 2009

This paper employs regression discontinuity methods to identify the effect of formality on Brazilian micro-firm performance. The SIMPLES program introduced in November 1996 consolidated multiple taxes and social security contributions into a single payment and reduced taxes for eligible small...

Persistent link: https://www.econbiz.de/10003908658

Individual responsibility and the funding of collective goods

Lévy-Garboua, Louis (contributor); … - 2007

introduce either taxation or rationing. Each treatment is subjected to two conditions: the burden of the deficit is either …-riding. Individualized taxation brings the voluntary contributions closer to the optimum while uniform rationing appears to be the worst … system since free-riding restrains the provision of the good. -- Collective goods ; taxation ; rationing ; responsibility …

Persistent link: https://www.econbiz.de/10003561619

Demographic divide and labor migration in the Euro-Mediterranean region

Tosun, Mehmet Serkan - 2011

This paper provides a demographic outlook of the Euro-Mediterranean region and then shows the economic and fiscal consequences of such demographic differences within a two-region model with international labor mobility. International labor mobility is also examined through an externalities...

Persistent link: https://www.econbiz.de/10009523531

Labour supply and taxes : new estimates of the responses of wives to husbands' wages

Dostie, Benoît; Kromann, Lene - 2012

In this paper, we estimate income- and substitution- labour supply and participation elasticities for Canadian married women using data from the Survey of Labour and Income Dynamics 1996-2005. We use the Canadian Tax and Credit Simulator (CTaCS) and detailed information on the structure of...

Persistent link: https://www.econbiz.de/10009533360

Universities as stakeholders in their students' careers : on the benefits of graduate taxes to finance higher education

McKenzie, Tom; Sliwka, Dirk - 2010

We examine ways of funding higher education, comparing upfront tuition fees with graduate taxes. The tax dominates, as volatility in future income is transferred from risk-averse students to the risk-neutral state. However, a double moral hazard problem arises when students' efforts to raise...

Persistent link: https://www.econbiz.de/10009303444

Labor supply elasticities in Europe and the US

Bargain, Olivier; Orsini, Kristian; Peichl, Andreas - 2011

preferences. We derive important implications for research on optimal taxation. -- household labor supply ; elasticity ; taxation …

Persistent link: https://www.econbiz.de/10009310155

Collective labour supply, taxes, and intrahousehold allocation : an empirical approach

Bloemen, Hans G. - 2015

Most empirical studies of the impact of labour income taxation on the labour supply behaviour of households use a … unitary modelling approach. In this paper we empirically analyze income taxation and the choice of working hours by combining …

Persistent link: https://www.econbiz.de/10011376311

Earmarking and the political support of fat taxes

Cremer, Helmuth; Goulão, Catarina; Roeder, Kerstin - 2015

A fat and a healthy good provide immediate gratification, and cause health costs or benefits in the long run, which are misperceived. Additionally, the fat good (healthy good) increases (decreases) health care costs by increasing (decreasing) the probability of suffering from a chronic disease...

Persistent link: https://www.econbiz.de/10011336980