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Tax Progressivity and Top Incomes: Evidence from Tax Reforms

Rubolino, Enrico; Waldenström, Daniel - 2017

We study the link between tax progressivity and top income shares. Using variation from large-scale Western tax reforms in the 1980s and 1990s and the novel synthetic control method, we find large and lasting boosting impacts on top income shares from the progressivity reductions. Effects are...

Persistent link: https://www.econbiz.de/10011653394

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

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

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

Long-Run Trends in the Distribution of Income and Wealth

Roine, Jesper; Waldenström, Daniel - 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/10010377364

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