Showing 1 - 10 of 12
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
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
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
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
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
risk. Progressive taxation of annual earnings provides little insurance against lifetime earnings risk. The lifetime … insurance effects of taxation may be improved by moving to a progressive tax on lifetime earnings. Similarly, the lifetime …
Persistent link: https://www.econbiz.de/10011816547
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
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
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/10005017522
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/10008764579