Showing 1 - 10 of 188
This paper develops and calibrates a simple general equilibrium model with two types of labor and capital for the French economy. The simulation results indicate that targeted reductions in employer social security taxes have six times as large an effect on employment as untargeted reductions...
Persistent link: https://www.econbiz.de/10014401626
. Households with higher debt levels and lower shares of liquid assets are the most responsive to monetary policy, and the share of … these households in the population grew. Other factors, such as economic uncertainty, appear to have played a bigger role in … the decline of households' responsiveness to monetary policy …
Persistent link: https://www.econbiz.de/10012001512
Based on a survey of about 2,500 US resident adults, we show that people who have experienced serious illness or job loss caused by the COVID-19 pandemic, or who personally know someone who has, favor a temporary progressive levy or structural progressive tax reform to a greater extent than...
Persistent link: https://www.econbiz.de/10012517935
wealth, as well as consumption taxes. It considers implicit and explicit gender biases and corrective taxation. On labor … household taxation. We also analyze the impact of progressivity on pay gaps and labor supply. On capital and wealth taxation, we … discuss the implications of lower effective capital income taxation on the personal income tax burden gap across genders. We …
Persistent link: https://www.econbiz.de/10013170280
We study, both empirically and quantitatively, the role of savings and the labor supply in self-insurance channels over the life cycle when one faces not only idiosyncratic income risks, but also changes in longevity risk and pension benefits. We pick China as a case study since China has...
Persistent link: https://www.econbiz.de/10012009609
enhanced oil recovery and treats the impact of taxation on exploration and development in an integrated manner consistent with …
Persistent link: https://www.econbiz.de/10009678956
Persistent link: https://www.econbiz.de/10012796661
This study provides an overview of tax structures in LAC before the COVID-19 pandemic, compares it to OECD countries, and provides recommendations for growth-friendly and inclusive tax policy reforms. LAC countries collect significantly lower tax revenue relative to OECD countries and have tax...
Persistent link: https://www.econbiz.de/10013170577
This note provides an overview of recent studies that have begun to investigate how differing moral perspectives shape attitudes toward tax and spending policies. Recent advances in evolutionary moral psychology and their application to survey-based economic analysis yield promising insights....
Persistent link: https://www.econbiz.de/10012795085
How can governments reduce the prevalence of cross-border tax fraud? This paper argues that the use of digital technologies offers an opportunity to reduce fraud and increase government revenue. Using data on intra-EU and world trade transactions, we present evidence that (i) cross-border trade...
Persistent link: https://www.econbiz.de/10012392581