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The Direct Incidence of Corporate Income Tax on Wages
Arulampalam, Wiji - 2010
We examine the extent to which taxes on corporate income are directly shifted onto the workforce. We use data on 55,082 companies located in nine European countries over the period 1996-2003. We identify this direct shifting through cross-company variation in tax liabilities, conditional on...
Persistent link: https://www.econbiz.de/10013136304
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Is There Scope for Gains from Revenue-Neutral Labor Tax Reforms with Flexible Outsourcing?
Koskela, Erkki - 2009
We study the effects of revenue-neutral labor tax reforms in an imperfectly competitive domestic labor market under Nash wage bargaining and flexible outsourcing. A revenue-neutral increase in the wage tax progression will decrease the negotiated wage rate, increase domestic labor demand and...
Persistent link: https://www.econbiz.de/10012764694
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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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Who Benefits from State Corporate Tax Cuts? A Local Labor Markets Approach with Heterogeneous Firms : Comment
Malgouyres, Clément; Mayer, Thierry; Mazet-Sonilhac, … - 2023
Suárez Serrato and Zidar (2016) identify state corporate tax incidence in a spatial equilibrium model with imperfectly mobile firms. Their identification argument rests on comparative-statics omitting a channel implied by their model: the link between common determinants of a location's...
Persistent link: https://www.econbiz.de/10014256416
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Savings, Asset Holdings, and Temporary Migration
Dustmann, Christian - 2011
This paper analyzes savings and asset holdings of immigrants in relation to their return plans. We argue that savings … and asset accumulation may be affected by return plans of immigrants. Further, the way savings and assets are held in the … home- and host country may also be related to future return plans. Thus, comparing savings and assets between immigrants …
Persistent link: https://www.econbiz.de/10013129924
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Incentive Effects of Risk Pooling, Redistributive and Savings Arrangements in Unemployment Benefit Systems : Evidence from a Job-Search Model for Brazil
Robalino, David A. - 2011
characteristic are correlated with more job opportunities. Policy simulations ten suggest that the risk pooling and savings component …
Persistent link: https://www.econbiz.de/10013130452
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Impatience and Uncertainty : Experimental Decisions Predict Adolescents' Field Behavior
Sutter, Matthias - 2011
We study risk attitudes, ambiguity attitudes, and time preferences of 661 children and adolescents, aged ten to eighteen years, in an incentivized experiment. We relate experimental choices to field behavior. Experimental measures of impatience are found to be significant predictors of health...
Persistent link: https://www.econbiz.de/10013131926
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Population Policies, Demographic Structural Changes, and the Chinese Household Saving Puzzle
Ge, Suqin - 2012
Using combined data from population censuses and Urban Household Surveys, we study the effects of demographic structural changes on the rise in household saving in China. Variations in fines across provinces on unauthorized births under the one-child policy and in cohort-specific fertility...
Persistent link: https://www.econbiz.de/10013096769
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Risk and Saving in Two-Person Households : More Scope for Precautionary Saving
Apps, Patricia F. - 2012
The existing literature suggests that when the saving decision of two-earner households under risk is analysed, standard results on the existence of precautionary saving no longer apply: precautionary saving is obtained if and only if very stringent conditions hold. This paper shows that when...
Persistent link: https://www.econbiz.de/10013099761
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Extending Becker's Time Allocation Theory to Model Continuous Time Blocks : Evidence from Daylight Saving Time
Wolff, Hendrik - 2012
of Becker's theory to model preferences over continuous time blocks. To examine whether the predictions of the model are …
Persistent link: https://www.econbiz.de/10013099783