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Labor Earnings Respond Differently to Income-Tax and to Payroll-Tax Reforms

Lehmann, Etienne - 2011

We estimate the responses of gross labor earnings with respect to marginal and average net-of-tax rates in France over the period 2003-2006. We exploit a series of reforms to the income-tax and the payroll-tax schedules that affect individuals who earn less than twice the minimum wage. Our...

Persistent link: https://www.econbiz.de/10013118267

Income Taxes and Entrepreneurial Choice : Empirical Evidence from Germany

Fossen, Frank M. - 2007

Entrepreneurial activity is often regarded as an engine for economic growth and job creation. Through tax policy, governments possess a potential lever to influence the decisions of economic agents to start and close small businesses. In Germany, the top marginal income tax rates were reduced...

Persistent link: https://www.econbiz.de/10012778434

SWEtaxben : A Swedish Tax/Benefit Micro Simulation Model and an Evaluation of a Swedish Tax Reform

Ericson, Peter - 2009

The purpose of SWEtaxben is to evaluate the impact of changes in the tax/benefit systems on households as well as the central governmental budget. Relating to the micro simulation literature this model can be labeled a static micro simulation model with behavioral changes. This behavioral change...

Persistent link: https://www.econbiz.de/10012763940

Income Taxes, Gross Hourly Wages, and the Anatomy of Behavioral Responses : Evidence from a Danish Tax Reform

Sumiya, Kazuhiko; Bagger, Jesper - 2022

This paper provides quasi-experimental evidence on the effects of income taxes on gross hourly wages by utilizing administrative data and a tax reform in Denmark. The reform introduced joint taxation to a middle tax bracket, bringing large changes to the tax system facing married couples. Using...

Persistent link: https://www.econbiz.de/10014030105

Global Reform of Personal Income Taxation, 1981-2005 : Evidence from 189 Countries

Sabirianova Peter, Klara - 2009

progressivity and complexity of national tax systems. We show that frequent alterations of tax structures have reduced tax rates at … higher levels of income and diminished the overall progressivity and complexity of national tax systems; however, the degree …

Persistent link: https://www.econbiz.de/10013158615

Capital Income Taxation and the Mirrlees Review

Apps, Patricia F. - 2012

The Mirrlees Review of the UK tax system, together with its companion volume of research papers, can be expected to influence future discussions of tax reform. Indeed, this can already be recognised in the Henry Review. As far as income taxation is concerned, the most substantive recommendation...

Persistent link: https://www.econbiz.de/10013104953

Analyzing Female Labor Supply : Evidence from a Dutch Tax Reform

Bosch, Nicole - 2009

Among OECD countries, the Netherlands has average female labor force participation, but by far the highest rate of part-time work. This paper investigates the extent to which married women respond to financial incentives. We exploit the exogenous variation caused by a substantial Dutch tax...

Persistent link: https://www.econbiz.de/10013158661

Tax Progressivity and Top Incomes : Evidence from Tax Reforms

Rubolino, Enrico - 2017

We study the link between tax progressivity and top income shares. Using variation from large-scale Western tax reforms … shares from the progressivity reductions. Effects are largest in the very top groups while earners in the bottom half of the … reduced overall progressivity contributed less. Searching for mechanisms, real income responses as measured by growth in …

Persistent link: https://www.econbiz.de/10012959051

'Klin'-ing Up : Effects of Polish Tax Reforms on Those In and on Those Out

Morawski, Leszek; Myck, Michal - 2021

In 2007 and 2008 Polish governments introduced a series of reforms which led to a substantial reduction in the tax wedge (in Polish: klin) on labour. We show that when considered together the package of introduced reforms brought much greater reductions in the tax burden compared to a widely...

Persistent link: https://www.econbiz.de/10013324923

Effects of Flat Tax Reforms in Western Europe on Income Distribution and Work Incentives

Paulus, Alari; Peichl, Andreas - 2021

The flat income tax has become increasingly popular recently, yet its implementation is limited to Eastern Europe. We analyse the distributional and efficiency effects of flat tax scenarios for Western European countries. Our simulations show that flat tax rates required to attain revenue...

Persistent link: https://www.econbiz.de/10013324949

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