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Most empirical studies of 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/10011401745
We build a general equilibrium model in which both illegal immigration and the size of the informal sector are endogenously determined. In this framework, we show that indirect policy measures such as tax reduction and detection of informal activities can be used as substitutes for border...
Persistent link: https://www.econbiz.de/10011420723
Previous reviews of static labor supply estimations concentrate mainly on the evidence from the 1980s and 1990s, Anglo-Saxon countries and early generations of labor supply modeling. This paper provides a fresh characterization of steady-state labor supply elasticities for Western Europe and the...
Persistent link: https://www.econbiz.de/10010329211
This paper analyzes the consequences of the taxation of temporary jobs recently introduced in several European … search and matching model on French data shows that the taxation of temporary jobs does not reach its objectives: it reduces …
Persistent link: https://www.econbiz.de/10011584667
We document contemporaneous differences in the aggregate labor supply of married couples across 17 European countries and the US. Based on a model of joint household decision making, we quantify the contribution of international differences in non-linear labor income taxes and consumption taxes...
Persistent link: https://www.econbiz.de/10011653232
Many nations are seeking to reform their welfare states so that costs to the government can be reduced and the quality of outcomes improved. As a potential way to achieve these aims, there has been a surge of interest in the Singaporean model which features compulsory savings accounts and...
Persistent link: https://www.econbiz.de/10011653360
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
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
required for making the reform politically viable. However, taxation is distortionary. Then, it is unclear that compensatory …. Transfers have to be financed by proportional taxation on firm's revenues or, equivalently, labor income. Labor supply is … elastic to net post-tax real wages, and hence reduced by taxation. In a setting where preferences are isoelastic, deregulation …
Persistent link: https://www.econbiz.de/10011984555
This paper studies the impact of immigration on public policy setting. As a natural experiment, we exploit the sudden arrival of eight million forced migrants in West Germany after World War II. These migrants were on average poorer than the West German population, but unlike most international...
Persistent link: https://www.econbiz.de/10011931690