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Complex Tax Incentives: An Experimental Investigation

Abeler, Johannes; Jäger, Simon - Institute for the Study of Labor (IZA) - 2013

How does the tax system's complexity affect people's reaction to tax changes? To answer this question, we conduct a real-effort experiment in which subjects receive a piece rate and face a set of taxes. In one treatment the tax system is simple; in the other treatment it is highly complex. The...

Persistent link: https://www.econbiz.de/10010884214

Steady-State Labor Supply Elasticities: A Survey

Bargain, Olivier; Peichl, Andreas - Institute for the Study of Labor (IZA) - 2013

Previous reviews of static labor supply estimations concentrate mainly on the evidence from the 1980s and 1990s, Anglo-Saxon countries and early generations of labor supply modeling. This paper provides a fresh characterization of steady-state labor supply elasticities for Western Europe and the...

Persistent link: https://www.econbiz.de/10010884275

Happy Taxpayers? Income Taxation and Well-Being

Akay, Alpaslan; Bargain, Olivier; Dolls, Mathias; … - Institute for the Study of Labor (IZA) - 2012

This paper offers a first empirical investigation of how labor taxation (income and payroll taxes) affects individuals …

Persistent link: https://www.econbiz.de/10010885183

Progressive Taxation in a Tournament Economy

Carpenter, Jeffrey P.; Matthews, Peter Hans; Tabb, Benjamin - Institute for the Study of Labor (IZA) - 2014

of workers faced with progressive taxation under tournaments and piece rates. Because of the difficulty identifying any … sensitive, and conclude with a tentative evaluation of the welfare benefits of progressive taxation in tournament economies. …

Persistent link: https://www.econbiz.de/10010886142

Comparing Labor Supply Elasticities in Europe and the US: New Results

Bargain, Olivier; Orsini, Kristian; Peichl, Andreas - Institute for the Study of Labor (IZA) - 2012

We suggest the first large-scale international comparison of labor supply elasticities for 17 European countries and the US, separately by gender and marital status. Measurement differences are netted out by using a harmonized empirical approach and comparable data sources. We find that own-wage...

Persistent link: https://www.econbiz.de/10011252285

Heterogeneity and Government Revenues: Higher Taxes at the Top?

Guner, Nezih; Lopez-Daneri, Martin; Ventura, Gustavo - Institute for the Study of Labor (IZA) - 2014

We evaluate the effectiveness of a more progressive tax scheme in raising government revenues. We develop a life-cycle economy with heterogeneity and endogenous labor supply. Households face a progressive income tax schedule, mimicking the Federal Income tax, and flat-rate taxes that capture...

Persistent link: https://www.econbiz.de/10010812515

On Modeling Household Labor Supply with Taxation

Bargain, Olivier - Institute for the Study of Labor (IZA) - 2005

Discrete-choice models provide a simple way of representing utility-maximizing labor supply decisions in the presence of highly nonlinear and possibly non-convex budget constraints. Thus, it is not surprising that they are so extensively used for ex-ante evaluation of taxbenefit reforms. The...

Persistent link: https://www.econbiz.de/10005822130

Anatomy of Policy Complementarities

Orszag, J. Michael; Snower, Dennis J. - Institute for the Study of Labor (IZA) - 1999

The analysis provides a new explanation for two widespread problems concerning European unemployment policy: the disappointingly small effect of many past reform measures on unemployment, and the political difficulties in implementing more extensive reform programs. We argue that the heart of...

Persistent link: https://www.econbiz.de/10005763705

Beyond the Labour Income Tax Wedge: The Unemployment-Reducing Effect of Tax Progressivity

Lehmann, Etienne; Lucifora, Claudio; Moriconi, Simone; … - Institute for the Study of Labor (IZA) - 2014

In this paper we argue that, for a given overall level of labour income taxation, a more progressive tax schedule … on a panel of 21 OECD countries over 1998-2008. Controlling for the burden of taxation at the average wage, our estimates … are confirmed when we account for the potential endogeneity of both average taxation and progressivity. Overall, our …

Persistent link: https://www.econbiz.de/10010790514

Long-Run Trends in the Distribution of Income and Wealth

Roine, Jesper; Waldenström, Daniel - Institute for the Study of Labor (IZA) - 2014

This paper reviews the long run developments in the distribution of personal income and wealth. It also discusses suggested explanations for the observed patterns. We try to answer questions such as: What do we know, and how do we know, about the distribution of income and wealth over time? Are...

Persistent link: https://www.econbiz.de/10010764612