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Fiscal Multipliers and the Labour Market in the Open Economy
Faia, Ester - 2010
Several contributions have recently assessed the size of fiscal multipliers both in RBC models and New Keynesian models. None of the studies considers a model with frictional labour markets which is a crucial element, particularly at times in which much of the fiscal stimulus has been directed...
Persistent link: https://www.econbiz.de/10013146168
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Why Not Fully Spend a Conditional Block Grant?
Faber, Riemer P. - 2012
This paper studies a conditional block grant that Dutch municipalities receive for welfare-to-work programs. Many municipalities do not fully use this grant, although programs are beneficial for them. We argue that municipalities incur expenses to use the grant. If these costs are substantial,...
Persistent link: https://www.econbiz.de/10013103488
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Cigarette Taxes and Smoking among Sexual Minority Adults
Carpenter, Christopher S. - 2020
We provide the first quasi-experimental evidence on the relationship between cigarette taxes and sexual minority adult smoking by studying individuals in same-sex households (a large share of whom are in same-sex romantic relationships) from the 1996-2018 Behavioral Risk Factor Surveillance...
Persistent link: https://www.econbiz.de/10012843156
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Does Labor Supply Respond to a Flat Tax? Evidence from the Russian Tax Reform
Duncan, Denvil - 2009
We exploit the exogenous change in marginal tax rates created by the Russian flat tax reform of 2001 to identify the effect of taxes on labor supply of males and females. We apply the weighted difference-in-difference regression approach and instrumental variables to the labor supply function...
Persistent link: https://www.econbiz.de/10013158512
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Property Value Assessment Growth Limits, Tax Base Erosion and Regional In-Migration
Skidmore, Mark - 2010
In 1994 a limit on the growth of property values for tax purposes was imposed in Michigan. One consequence of the newly imposed assessment growth cap was an emerging differential in tax prices between potential new property owners and long-time property owners. The purpose of this paper is to...
Persistent link: https://www.econbiz.de/10013144084
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The Vanishing Bequest Tax:The Comparative Evolution of Bequest Taxationin Historical Perspective
Bertocchi, Graziella - Forschungsinstitut zur Zukunft der Arbeit <Bonn> - 2007
hand, were among the first to be introduced when modernsystems of taxation were developed at the end of the nineteenth …
Persistent link: https://www.econbiz.de/10005863262
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The Vanishing Bequest Tax : The Comparative Evolution of Bequest Taxation in Historical Perspective
Bertocchi, Graziella - 2007
hand, were among the first to be introduced when modern systems of taxation were developed at the end of the nineteenth … determination of the dynamic political equilibrium of the model. Its effect is to compress bequest taxation but also to delay its … the long-term evolution of bequest taxation in modern democracies and with the drastic discrepancies currently observed …
Persistent link: https://www.econbiz.de/10012777737
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Is a Flat Tax Feasible in a Grown-up Welfare State?
Fuest, Clemens; Peichl, Andreas; Schaefer, Thilo - 2021
The success of the flat rate tax in Eastern Europe suggests that this concept could also be a model for the welfare states of Western Europe. The present paper uses a simulation model to analyse the effects of revenue neutral flat rate tax reforms on equity and efficiency for the case of...
Persistent link: https://www.econbiz.de/10013316730
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Welfare Reform in European Countries : A Microsimulation Analysis
Immervoll, Herwig; Kleven, Henrik Jacobsen; Kreiner, … - 2021
This paper estimates the welfare and distributional impact of two types of welfare reform in the 15 (pre-enlargement) member countries of the European Union. The reforms are revenue neutral and financed by an overall and uniform increase in marginal tax rates on earnings. The first reform...
Persistent link: https://www.econbiz.de/10013318184
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Nice Guys Finish Last:Are People with Higher Tax Morale Taxed More Heavily?
Doerrenberg, Philipp; Duncan, Denvil; Fuest, Clemens; … - Forschungsinstitut zur Zukunft der Arbeit <Bonn> - 2012
This paper is the first to provide evidence of efficient taxation of groups with heterogeneouslevels of ‘tax morale …
Persistent link: https://www.econbiz.de/10009486879