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Fair and efficient taxation under partial control : theory and evidence
Ooghe, Erwin; Peichl, Andreas - 2010
European countries (using EU-SILC data) and the US (using CPS data). We find a robust tendency in all countries to compensate … ; redistribution ; tax-benefit schemes ; tagging ; optimal taxation …
Persistent link: https://www.econbiz.de/10009314282
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Peer effects in European primary schools : evidence from PIRLS
Ammermüller, Andreas (contributor);  … - 2006
We estimate peer effects for fourth graders in six European countries. The identification relies on variation across classes within schools. We argue that classes within primary schools are formed roughly randomly with respect to family background. Similar to previous studies, we find sizeable...
Persistent link: https://www.econbiz.de/10003309274
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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
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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
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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
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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
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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
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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
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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
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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