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Trends and Gradients in Top Tax Elasticities: Cross-Country Evidence, 1900 2014

Rubolino, Enrico; Waldenström, Daniel - 2017

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

On Modeling Household Labor Supply with Taxation

Bargain, Olivier - 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/10010262185

Income taxes and entrepreneurial choice: empirical evidence from Germany

Fossen, Frank M.; Steiner, Viktor - 2006

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/10010267760

Taxation, aggregates and the household

Guner, Nezih; Kaygusuz, Remzi; Ventura, Gustavo - 2008

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

Patriotism, taxation and international mobility

Qari, Salmai; Konrad, Kai A.; Geys, Benny - 2009

redistributive taxation. In a formal model of redistribution with international migration and fiscal competition we derive the main … combining them with OECD taxation data, we find robust evidence suggesting that a) higher patriotism is associated with higher …

Persistent link: https://www.econbiz.de/10010269290

Income taxation in an empirical collective household labour supply model with discrete hours

Bloemen, Hans G. - 2010

Most empirical studies on the impact of labour income taxation on the labour supply behaviour of households use a … unitary modelling approach. In this paper we empirically analyze income taxation and the choice of working hours by combining …

Persistent link: https://www.econbiz.de/10010269394

The distribution of top incomes in five Anglo-Saxon countries over the twentieth century

Atkinson, Anthony B.; Leigh, Andrew - 2010

Taxation data have been used to create long-run series for the distribution of top incomes in quite a number of …

Persistent link: https://www.econbiz.de/10010270632

Does income taxation affect partners' household chores?

van Soest, Arthur; Stancanelli, Elena G. F. - 2010

We study the impact of income taxation on both partners' allocation of time to market work and unpaid house work in …'s. Tax policy simulations suggest that moving from joint taxation for married couples to separate taxation of each spouse … would go a small step in the direction of equalizing market and non-market work of spouses. Selective taxation with smaller …

Persistent link: https://www.econbiz.de/10010277031

Income taxation of US households: Basic facts

Guner, Nezih; Kaygusuz, Remzi; Ventura, Gustavo - 2011

We use micro data from the U.S. Internal Revenue Service to document how households' tax liabilities vary with income, marital status and the number of dependents. We report facts on the distributions of average and marginal taxes, properties of the joint distributions of taxes paid and income,...

Persistent link: https://www.econbiz.de/10010278342

Progressive taxation and tax morale

Doerrenberg, Philipp; Peichl, Andreas - 2010

help to understand and fight tax evasion. In this paper we analyze the effect of progressive taxation on tax morale in a …

Persistent link: https://www.econbiz.de/10010278471