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The Vanishing Bequest Tax : The Comparative Evolution of Bequest Taxation in Historical Perspective

Bertocchi, Graziella - 2007

Several countries have recently abolished or significantly reduced their taxes on bequests. Bequest taxes, on the other hand, were among the first to be introduced when modern systems of taxation were developed at the end of the nineteenth century. We propose an explanation for these facts which...

Persistent link: https://www.econbiz.de/10012777737

Income Tax Flattening : Does it Help to Reduce the Shadow Economy?

Sabirianova Peter, Klara - 2009

This paper examines the effect of global transition to simpler, flatter income tax systems on the size of the shadow economy. By offering a new estimation framework, the paper revives the traditional electricity consumption approach to measuring the shadow economy. It overcomes the limitations...

Persistent link: https://www.econbiz.de/10013158670

Income Tax Policy in Europe between Two Crises : From the Great Recession to the COVID-19 Pandemic

Myck, Michał; Trzciński, Kajetan - 2022

We examine the revenue and redistributive effects of tax policy reforms in twelve European countries over the decade between the financial crisis and the outbreak of the COVID-19 pandemic, setting them against the implications of a hypothetical system reflecting the extent of fiscal drag...

Persistent link: https://www.econbiz.de/10014030811

Back to the Future : Decomposition Analysis of Distributive Policies Using Behavioural Simulations

Bargain, Olivier - 2010

For policy makers and analysts, it is important to isolate the redistributive impact of tax-benefit policy changes from changes in the environment in which policies operate. When actual reforms are motivated by work incentives, it is also crucial to evaluate behavioural responses and the...

Persistent link: https://www.econbiz.de/10013137246

Fiscal Zoning, Sales Taxes, and Employment : Do Higher Sales Taxes Lead to More Jobs in Retailing and Fewer Jobs in Manufacturing?

Burnes, Daria - 2012

We test the hypothesis that local government officials in jurisdictions that have higher local sales taxes are more likely to use fiscal zoning to attract retailing. We find that total retail employment is not significantly affected by local sales tax rates, but employment in big box and anchor...

Persistent link: https://www.econbiz.de/10013109437

The Distributional Effects of Tax-Benefit Policies Under New Labour : A Shapley Decomposition

Bargain, Olivier - 2009

Using counterfactual microsimulations, Shapley decompositions of time change in inequality and poverty indices make it possible to disentangle and quantify the relative effect of tax-benefit policy changes, compared to all other effects including shifts in the distribution of market income....

Persistent link: https://www.econbiz.de/10013158046

A Tax Benefit Model for Policy Evaluation in Luxembourg : Luxtaxben

Islam, Nizamul - 2015

We develop a behavioural micro simulation model (LuxTaxBen) that contains very precise information on income tax rules, as well as eligibility-rules for a number of welfare programs, such as social assistance, housing allowance etc. The model has been built specifically for analysing the...

Persistent link: https://www.econbiz.de/10013016341

The Relationship between Hours of Domestic Services and Female Earnings : Panel Register Data Evidence from a Reform

Halldén, Karin - 2014

In 2007, a tax discount reform in Sweden reduced prices of outsourced domestic services (ODS) by 50 percent. Unlike most previous studies, population register data enable us to directly link a proxy for relaxed time constraints, annual changes in households' tax discounts, to changes in...

Persistent link: https://www.econbiz.de/10013042973

Measuring the Shadow Economy : Endogenous Switching Regression with Unobserved Separation

Lichard, Tomas - 2012

We develop an estimator of unreported income, perhaps due to tax evasion, that does not depend on as strict identifying assumptions as previous estimators based on microeconomic data. The standard identifying assumption that the self-employed underreport income whereas wage and salary workers do...

Persistent link: https://www.econbiz.de/10013099400

Did Post-Enlargement Labor Mobility Help the EU to Adjust During the Great Recession? The Case of Slovakia

Kahanec, Martin - 2014

This paper evaluates the mobility patterns of Slovaks into the rest of the European Union (EU) following Slovakia's EU … labor market conditions in receiving countries and Slovakia. We show that besides the standard demographic factors …, migration propensity was higher among the unemployed and from the more depressed regions of Slovakia. We conclude that labor …

Persistent link: https://www.econbiz.de/10013052191