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Labor Income Dynamics and the Insurance from Taxes, Transfers, and the Family

Blundell, Richard W. - 2014

What do labor income dynamics look like over the life-cycle? What is the relative importance of persistent shocks, transitory shocks and heterogeneous profiles? To what extent do taxes, transfers and the family attenuate these various factors in the evolution of life-cycle inequality? In this...

Persistent link: https://www.econbiz.de/10013059679

Striking a Balance : Optimal Tax Policy with Labor Market Duality

Mbara, Gilbert - 2020

This paper develops a dynamic general equilibrium model where employers may avoid making social security contributions by offering some workers "secondary contracts". When calibrated using aggregate tax revenue data, the model delivers estimates of secondary "off the books" employment that are...

Persistent link: https://www.econbiz.de/10012824425

Redistribution and Insurance with Simple Tax Instruments

Findeisen, Sebastian - 2015

provide a novel decomposition of labor income tax formulas into a redistribution and an insurance component. The latter is … capital tax is non-zero and trades off redistribution and insurance against savings distortions. Our quantitative results … reveal that the insurance component contributes significantly to optimal labor tax rates and provides an informative lower …

Persistent link: https://www.econbiz.de/10013016371

The Intergenerational Causal Effect of Tax Evasion : Evidence from the Commuter Tax Allowance in Austria

Frimmel, Wolfgang - 2017

Does tax evasion run in the family? To answer this question, we study the case of the commuter tax allowance in Austria. This allowance is designed as a step function of the distance between the residence and the workplace, creating sharp discontinuities at each bracket threshold. The distance...

Persistent link: https://www.econbiz.de/10012963842

Too Low to Be True : The Use of Minimum Thresholds to Fight Tax Evasion

Tonin, Mirco - 2011

Insurance Thresholds". The Italian tax authority infers "normal" revenues and compensations by small and medium enterprises …. Bulgaria has established a system of differentiated minimum social insurance thresholds depending on sector and profession, so …

Persistent link: https://www.econbiz.de/10013129909

Minimum Wage and Tax Evasion : Theory and Evidence

Tonin, Mirco - 2011

prediction of the theory …

Persistent link: https://www.econbiz.de/10013126132

Experimental Evidence on the Relationship between Tax Evasion Opportunities and Labor Supply

Dörrenberg, Philipp - 2012

Motivated by the observation that access to evasion opportunities is distributed heterogeneously across the labor market, this paper examines the extent to which labor supply elasticities with respect to tax rates depend on such evasion opportunities. We first discuss the channels through which...

Persistent link: https://www.econbiz.de/10013099103

Tax Evasion, Minimum Wage Non-Compliance and Informality

Basu, Arnab K. - 2012

We study the impact of tax and minimum wage reforms on the incidence of informality. To gauge the incidence of informality, we use measures of the extent of tax evasion, the extent of minimum wage non-compliance, and the size of the informal workforce. Our approach allows us to examine (i) the...

Persistent link: https://www.econbiz.de/10013113080

Why Pay Taxes When No One Else Does?

Epstein, Gil S. - 2009

present a model which incorporates elements from the theory of information cascades with the standard model of tax evasion and …

Persistent link: https://www.econbiz.de/10013159940

Tax Incidence in the Presence of Tax Evasion

Dörrenberg, Philipp - 2014

This paper studies the effect of tax evasion on the economic incidence of sales taxes. We design a laboratory experiment in which buyers and sellers trade a fictitious good in double auction markets. A per-unit tax is imposed on sellers, and sellers in the treatment group are provided the...

Persistent link: https://www.econbiz.de/10013054598

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