Similar Search Results

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

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

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

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

Tax bunching at the kink in the presence of low capacity of enforcement : evidence from Uruguay

Bergolo, Marcelo; Burdín, Gabriel; Rosa, Mauricio de; … - 2019

improving the enforcement capacities rather than eroding tax progressivity. …

Persistent link: https://www.econbiz.de/10012001357

Income taxation and dual job labour supply

Choe, Chung; Oaxaca, Ronald L.; Renna, Francesco - 2020

This paper examines the effects of increasing marginal tax rates on labour supply in a setting in which workers may hold two jobs and may be constrained in their weekly hours on their main jobs. A panel data, multi-equation labour supply model is estimated with correction for tax system...

Persistent link: https://www.econbiz.de/10012199088

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

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

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

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