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utility distribution, and then apply the model to examine the effects of a move from joint to individual taxation. We show …
Persistent link: https://www.econbiz.de/10010269303
.S. cities: Houston (property taxation), Minneapolis (property taxation), New York City (property, general sales, and income … taxation), and Philadelphia (property, gross receipts, and wage taxation). Results suggest that all four of our cities are near …
Persistent link: https://www.econbiz.de/10012471167
This paper measures for the first time the economic efficiency effects of the taxation of wireless services, which are …
Persistent link: https://www.econbiz.de/10012471502
Competitive exams are a standard method for selecting civil servants. Yet, evidence on the effectiveness of such approach is mixed, and lack of personnel data limits our understanding of the mechanisms underlying this varying success. We digitize personnel and financial data to study the impacts...
Persistent link: https://www.econbiz.de/10012510544
Entitlement programs have become an increasing component of total government spending in the US over the last six decades. To some observers, this growth of the welfare state is excessive and unwarranted. To others, it is a welcome counter-acting force to the rapid increase in income inequality....
Persistent link: https://www.econbiz.de/10013210072
Rising self-employment rates in U.S. tax data that are absent in survey data have led to speculation that tax records capture a rise in new "gig" work that surveys miss. Drawing on the universe of IRS tax returns, we show that trends in firm-reported payments to "gig" and other contract workers...
Persistent link: https://www.econbiz.de/10014528407
lower than the average American. Is this due to a lack of public support for taxation? Is it due to misperceptions about … treatments would positively affect the demand for taxation, most treatments have a null or negative effect. Providing information … about the lavish lifestyles of billionaires does have a robust positive effect on the demand for taxation …
Persistent link: https://www.econbiz.de/10014635675
We compile data spanning the period 1900 2014 and up to 30 countries to study long-run patterns in the tax elasticity of top incomes. Our results show that top tax elasticities vary tremendously over time; they were medium-to-low before 1950, virtually zero during the postwar era up to 1980 and...
Persistent link: https://www.econbiz.de/10011653395
We evaluate reforms to the U.S. tax system in a dynamic setup with heterogeneous married and single households, and with an operative extensive margin in labor supply. We restrict our model with observations on gender and skill premia, labor force participation of married females across skill...
Persistent link: https://www.econbiz.de/10010268821
We use a calibrated general equilibrium model with heterogeneous labor and search to evaluate the quantitative effects of various labor tax cut scenarios. The focus is on skill heterogeneity combined with downward wage rigidities at the low end of the skill ladder. Workers can take jobs for...
Persistent link: https://www.econbiz.de/10010269814