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Income tax policy in Europe between two crises : from the great recession to the COVID-19 pandemic
Myck, Michał; Trzcińsk, Kajetan - 2022
wage growth and progressivity of the tax system determined the fiscal leeway which governments could use to reduce income …, their much lower degree of progressivity implied limited additional scope for fiscal changes. While decisions taken in most … of the examined countries in the CEE region led to increases in tax progressivity, their income tax systems continue to …
Persistent link: https://www.econbiz.de/10013206285
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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
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SWEtaxben : a Swedish tax/benefit micro simulation model and an evaluation of a Swedish tax reform
Ericson, Peter; Flood, Lennart; Wahlberg, Roger - 2009
The purpose of SWEtaxben is to evaluate the impact of changes in the tax/benefit systems on households as well as the central governmental budget. Relating to the micro simulation literature this model can be labeled a static micro simulation model with behavioral changes. This behavioral change...
Persistent link: https://www.econbiz.de/10003830724
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Income taxes and entrepreneurial choice : empirical evidence from Germany
Fossen, Frank M. (contributor); Steiner, Viktor (contributor) - 2006
Entrepreneurial activity is often regarded as an engine for economic growth and job creation. Through tax policy, governments possess a potential lever to influence the decisions of economic agents to start and close small businesses. In Germany, the top marginal income tax rates were reduced...
Persistent link: https://www.econbiz.de/10003370482
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Income taxes, gross hourly wages, and the anatomy of behavioral responses : evidence from a Danish tax reform
Sumiya, Kazuhiko; Bagger, Jesper - 2022
This paper provides quasi-experimental evidence on the effects of income taxes on gross hourly wages by utilizing administrative data and a tax reform in Denmark. The reform introduced joint taxation to a middle tax bracket, bringing large changes to the tax system facing married couples. Using...
Persistent link: https://www.econbiz.de/10013346990
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Global reform of personal income taxation, 1981 - 2005 : evidence from 189 countries
Sabirianova Peter, Klara; Buttrick, Steve; Duncan, Denvil - 2009
progressivity and complexity of national tax systems. We show that frequent alterations of tax structures have reduced tax rates at … higher levels of income and diminished the overall progressivity and complexity of national tax systems; however, the degree … lower levels of economic development. -- Personal income tax ; marginal rate ; average rate ; tax complexity ; progressivity …
Persistent link: https://www.econbiz.de/10003863164
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Taxation, aggregates and the household
Guner, Nezih (contributor); Kaygusuz, Remzi (contributor);  … - 2008
We evaluate reforms to the U.S. tax system in a dynamic setup with heterogeneous married and single households, and with an operative extensive margin in labor supply. We restrict our model with observations on gender and skill premia, labor force participation of married females across skill...
Persistent link: https://www.econbiz.de/10003656904
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Progressing towards efficiency : the role for labor tax progression in reforming social security
Makarski, Krzysztof; Tyrowicz, Joanna; Komada, Oliwia - 2022
We study interactions between progressive labor taxation and social security reform. Increasing longevity puts fiscal strain that necessitates the social security reform. The current social security is redistributive, thus providing (at least partial) insurance against idiosyncratic income...
Persistent link: https://www.econbiz.de/10012888436
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Redistributive effect and the progressivity of taxes and benefits: evidence for the UK, 1977-2018
Hérault, Nicolas; Jenkins, Stephen - 2021
We apply the Kakwani approach to decomposing redistributive effect into average rate, progressivity, and reranking … effects of direct and indirect taxes are mostly associated with changes in progressivity. For in-kind benefits, changes in the … average benefit rate and progressivity each played the major roles at different times. …
Persistent link: https://www.econbiz.de/10012697297
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Heterogeneity and government revenues : higher taxes at the top?
Guner, Nezih; Lopez-Daneri, Martin; Ventura, Gustavo - 2014
We evaluate the effectiveness of a more progressive tax scheme in raising government revenues. We develop a life-cycle economy with heterogeneity and endogenous labor supply. Households face a progressive income tax schedule, mimicking the Federal Income tax, and flat-rate taxes that capture...
Persistent link: https://www.econbiz.de/10010386338