Showing 1 - 10 of 83
We use micro data from the U.S. Internal Revenue Service to document how households' tax liabilities vary with income, marital status and the number of dependents. We report facts on the distributions of average and marginal taxes, properties of the joint distributions of taxes paid and income,...
Persistent link: https://www.econbiz.de/10013128832
Prescott (2004) argues that Europeans work much less than Americans because of higher taxes and that they would gain significantly by charging US taxes and working as much as Americans. I argue that the opposite may be true and that Americans work more than Europeans due to a coordination...
Persistent link: https://www.econbiz.de/10013056647
Do workers gain from lower business taxes, and why? We estimate how a large corporate income tax credit in France is passed on to wages and explore the firm- and employee-level underlying mechanisms. The amount of tax credit firms get depends on their payroll share of workers paid less than a...
Persistent link: https://www.econbiz.de/10013406858
We apply a recently proposed method to disentangle unobserved heterogeneity from risk in returns to education. We replicate the original study on US men and extend to US women, UK men and German men. Most original results are not robust. A college education cannot universally be considered an...
Persistent link: https://www.econbiz.de/10013129090
Using a unique dataset of German members of parliament with information on total earnings including outside income, this paper analyzes the politicians' wage gap (PWG). After controlling for observable characteristics as well as accounting for selection into politics, we find a positive PWG...
Persistent link: https://www.econbiz.de/10013129100
Germany to use time-constant unobserved heterogeneity and gender-specific promotion probabilities to estimate wages and wage …
Persistent link: https://www.econbiz.de/10013130797
This paper analyzes the role of the extensive vis-à-vis the intensive margin of labor adjustment in Germany and in the …
Persistent link: https://www.econbiz.de/10013139060
) higher overall pay inequality in Germany; (II) higher pay inequalities between employees and workers in Belgium; and (III …) higher (lower) impact of educational credentials (work-post tenure) on earnings in Germany. We provide survey-based empirical … institutional details: although Germany and Belgium belong to the same "variety of capitalism", we provide evidence that small …
Persistent link: https://www.econbiz.de/10013119545
temp wage gap and post-temp earnings in Germany. Using a two-stage selection-corrected method in a panel data framework, we …
Persistent link: https://www.econbiz.de/10013122671
by comparing Germany and the US based on harmonized micro data. We find significant and robust differences between lower …
Persistent link: https://www.econbiz.de/10013122677