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Recent research on the behavioral effects of income taxes has to a large extent focused on the elasticity of taxable income with respect to the net-of-tax rate, i.e., one minus the marginal tax rate. We offer new evidence on this matter by making use of a large panel of Swedish tax payers over...
Persistent link: https://www.econbiz.de/10010268296
We estimate the responses of gross labor earnings with respect to marginal and average net-of-tax rates in France over the period 2003-2006. We exploit a series of reforms to the income-tax and the payroll-tax schedules that affect individuals who earn less than twice the minimum wage. Our...
Persistent link: https://www.econbiz.de/10010282442
This paper presents an evaluation of the tax-transfer treatment of married couples in 15 EU countries using the EUROMOD microsimulation model. First, we show that many tax-transfer schemes in Europe feature negative jointness defined as a situation where the tax rate on one person depends...
Persistent link: https://www.econbiz.de/10010269306
demonstrate the application of these new measures to analyze the development of poverty and richness over time in Germany, to … compare Germany to many other European countries and to investigate the impact of tax reforms on poverty and richness. Using …
Persistent link: https://www.econbiz.de/10010268964
Germany, the top marginal income tax rates were reduced exclusively for entrepreneurs in 1994 and 1999/2000. These tax reforms …
Persistent link: https://www.econbiz.de/10010267760
modelling flat tax reform proposals for Germany. Taking the general equilibrium effects into account has important implications …
Persistent link: https://www.econbiz.de/10010268789
We estimate a dynamic structural life-cycle model of employment, non-employment and retirement that includes endogenous accumulation of human capital and intertemporal non-separabilities in preferences. Additionally, the model accounts for the effect of the tax and transfer system on work...
Persistent link: https://www.econbiz.de/10010269150
Das durchschnittliche Rentenzugangsalter in Deutschland liegt erheblich unter der gesetzlichen Regelaltersgrenze … labor market policies and Social Security institutions. We explain the various pathways to retirement existing in Germany …
Persistent link: https://www.econbiz.de/10010262235
In May 2001, Germany adopted a fundamental pension reform cutting back public pensions and introducing personal pension …
Persistent link: https://www.econbiz.de/10010262550
We construct a general dynamic structural model of two-sided learning between a firm and its workers. We estimate an … American workers). The type of data that we use also generates information on the value of learning and on whether and how the … the increases in the firm?s value from learning about its workers? behavior and to infer the extent of biases in estimated …
Persistent link: https://www.econbiz.de/10010274098