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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

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

Taxing women: A macroeconomic analysis

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

current system of taxation, setting a proportional tax rate on married females equal to 4% (8%) increases output and married …

Persistent link: https://www.econbiz.de/10010280681

Comparing labor supply elasticities in Europe and the US: New results

Bargain, Olivier; Orsini, Kristian; Peichl, Andreas - 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/10010287662

Happy taxpayers? Income taxation and well-being

Akay, Alpaslan; Bargain, Olivier; Dolls, Mathias; … - 2012

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

Persistent link: https://www.econbiz.de/10010289874

A comparison of the poverty impact of transfers, taxes and market income across five OECD countries

Bibi, Sami; Duclos, Jean-Yves - 2008

This paper compares the poverty reduction impact of income sources, taxes and transfers across five OECD countries. Since the estimation of that impact can depend on the order in which the various income sources are introduced into the analysis, it is done by using the Shapley value. Estimates...

Persistent link: https://www.econbiz.de/10010269203