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Global Reform of Personal Income Taxation, 1981-2005 : Evidence from 189 Countries
Sabirianova Peter, Klara - 2009
In this paper we use a panel of 189 countries to describe the salient trends that have emerged in national personal income tax systems spanning the twenty five year period from 1981 to 2005. Using complete national income tax schedules, we calculate actual average and marginal tax rates at...
Persistent link: https://www.econbiz.de/10013158615
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A Microsimulation Approach to an Optimal Swedish Income Tax
Ericson, Peter - 2010
This paper follows the theory of optimal taxation and the goal is to identify a tax/benefit design that maximizes social welfare. A two stage process is proposed where the individuals preferred choice of leisure and consumption is solved in the first stage, and the second stage identifies the...
Persistent link: https://www.econbiz.de/10013150949
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Taxing Pensions
Cremer, Helmuth - 2016
There exists a wide variety of tax treatments of pensions across the world. And the reasons for such a range of regimes are not clear. This note reviews the general principles of pension taxes and analyses the theoretical foundations of why pension incomes ought to be taxed specifically. To do...
Persistent link: https://www.econbiz.de/10012996521
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Corporate and Personal Income Tax Declarations
Goerke, Laszlo - 2021
Decisions by firms and individuals on the extent of their tax payments have generally been treated as separate choices. Empirically, a positive relationship between corporate and personal income tax evasion can be observed. The theoretical analysis in this paper shows that a manager's decision...
Persistent link: https://www.econbiz.de/10013317501
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Business Taxation and Wages : Evidence from Individual Panel Data
Bauer, Thomas K. - 2012
Empirical evidence on the degree of business-tax shifting to employees via the wage level is highly controversial and rare. It remains open to which extent the tax burden is shifted, whether there are differences for tax increases and decreases, or whether there exists some treatment...
Persistent link: https://www.econbiz.de/10013103485
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Do Higher Corporate Taxes Reduce Wages? Micro Evidence from Germany
Fuest, Clemens - 2013
Because of endogeneity problems very few studies have been able to identify the incidence of corporate taxes on wages. We circumvent these problems by using an 11-year panel of data on 11,441 German municipalities' tax rates, 8 percent of which change each year, linked to administrative matched...
Persistent link: https://www.econbiz.de/10013081822
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Do Higher Corporate Taxes Reduce Wages?
Fuest, Clemens - 2016
This paper estimates the incidence of corporate taxes on wages using a 20-year panel of German municipalities. Administrative linked employer-employee data allows estimating heterogeneous worker and firm effects. We set up a general theoretical framework showing that corporate taxes can have a...
Persistent link: https://www.econbiz.de/10013001867
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Happy Taxpayers? Income Taxation and Well-Being
Akay, Alpaslan - 2012
This paper offers a first empirical investigation of how labor taxation (income and payroll taxes) affects individuals' well-being. For identification, we exploit exogenous variation in tax rules over time and across demographic groups using 26 years of German panel data. We find that the tax...
Persistent link: https://www.econbiz.de/10013097866
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Income Taxes and Entrepreneurial Choice : Empirical Evidence from Germany
Fossen, Frank M. - 2007
Germany, the top marginal income tax rates were reduced exclusively for entrepreneurs in 1994 and 1999-2000. These tax reforms …
Persistent link: https://www.econbiz.de/10012778434
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Income Taxation and Household Size : Would French Family Splitting Make German Families Better Off?
baclet, alexandre - 2006
in Germany, as it is often claimed in the public debate. We use two micro-data sets and a micro-simulation model to … compare effective average tax rates for different household types in France and Germany. Our analysis shows that the popular …. Actually, low income families with less than three children even fare better in terms of tax relief in Germany than in France …
Persistent link: https://www.econbiz.de/10012783380