Showing 1 - 10 of 232
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
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 income at the household level to compute the marginal tax rates faced by … each individual. We then use these marginal tax rates to compute net own-wage, spouse-wage, and non-labour income. We show …
Persistent link: https://www.econbiz.de/10009533360
Canada's treasury circa 1996 over their life cycle. Naturalized citizens from OECD countries contributed the largest public … public finance performance of non-citizens was explained by their lifetime low income and low tax payments. …
Persistent link: https://www.econbiz.de/10002551506
This paper applies the theory of relational contracts to make precise the idea that because households are engaged in a repeated non-cooperative game, Pareto efficient outcomes can be supported by self interest, given the specific pattern of specialisation and exchange which exists in the...
Persistent link: https://www.econbiz.de/10003847154
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
When a deficit occurs in the funding of collective goods, it is usually covered by raising the amount of taxes or by rationing the supply of the goods. This article compares the efficiency of these institutions. We report the results of a 2x2 experiment based on a game in the first stage of...
Persistent link: https://www.econbiz.de/10003561619
found that such tax can raise substantial tax revenue for the SMCs which could be used to enhance human capital in the … ; overlapping generations ; endogenous tax policy ; Mediterranean region …
Persistent link: https://www.econbiz.de/10009523531
We examine ways of funding higher education, comparing upfront tuition fees with graduate taxes. The tax dominates, as … endogenized. We show that graduate taxes reduce work incentives but provide incentives to improve teaching quality. Yet if tax … allocated the revenue generated by its own alumni. In addition, we demonstrate how a budget-balancing graduate tax would …
Persistent link: https://www.econbiz.de/10009303444
common empirical approach and a complete simulation of tax-benefit policies affecting household budgets. We find that wage … robust to several modeling assumptions. We show that differences in tax-benefit systems or demographic compositions explain …
Persistent link: https://www.econbiz.de/10009310155
concerning the health effects of the consumption of fat and of healthy goods. The level of the fat tax is determined through … fraction of the fat tax proceeds is "earmarked" to reduce health insurance premiums while the remaining fraction finances a … welfare, anticipating the induced political equilibrium. We show that the fat tax in the political equilibrium is always lower …
Persistent link: https://www.econbiz.de/10011336980