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Doerrenberg, Philipp; Peichl, Andreas - Institute for the Study of Labor (IZA) - 2010

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

Beyond the Labour Income Tax Wedge: The Unemployment-Reducing Effect of Tax Progressivity

Lehmann, Etienne; Lucifora, Claudio; Moriconi, Simone; … - Institute for the Study of Labor (IZA) - 2014

In this paper we argue that, for a given overall level of labour income taxation, a more progressive tax schedule … on a panel of 21 OECD countries over 1998-2008. Controlling for the burden of taxation at the average wage, our estimates … are confirmed when we account for the potential endogeneity of both average taxation and progressivity. Overall, our …

Persistent link: https://www.econbiz.de/10010790514

Long-Run Trends in the Distribution of Income and Wealth

Roine, Jesper; Waldenström, Daniel - Institute for the Study of Labor (IZA) - 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/10010764612

Heterogeneity and Government Revenues: Higher Taxes at the Top?

Guner, Nezih; Lopez-Daneri, Martin; Ventura, Gustavo - Institute for the Study of Labor (IZA) - 2014

We evaluate the effectiveness of a more progressive tax scheme in raising government revenues. We develop a life-cycle economy with heterogeneity and endogenous labor supply. Households face a progressive income tax schedule, mimicking the Federal Income tax, and flat-rate taxes that capture...

Persistent link: https://www.econbiz.de/10010812515

Optimal Spatial Taxation: Are Big Cities Too Small?

Eeckhout, Jan; Guner, Nezih - Institute for the Study of Labor (IZA) - 2015

We analyze the role of optimal income taxation across different local labor markets. Should labor in large cities be …

Persistent link: https://www.econbiz.de/10011165592

Laws and Norms

Benabou, Roland; Tirole, Jean - Institute for the Study of Labor (IZA) - 2012

and Ramsey taxation. Incorporating agents' imperfect knowledge of the distribution of preferences opens up to analysis …

Persistent link: https://www.econbiz.de/10009646323

Income Taxation of U.S. Households: Basic Facts

Guner, Nezih; Kaygusuz, Remzi; Ventura, Gustavo - Institute for the Study of Labor (IZA) - 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/10008854769

Labor Supply Elasticities in Europe and the US

Bargain, Olivier; Orsini, Kristian; Peichl, Andreas - Institute for the Study of Labor (IZA) - 2011

preferences. We derive important implications for research on optimal taxation. …

Persistent link: https://www.econbiz.de/10009151029

Complex Tax Incentives: An Experimental Investigation

Abeler, Johannes; Jäger, Simon - Institute for the Study of Labor (IZA) - 2013

How does the tax system's complexity affect people's reaction to tax changes? To answer this question, we conduct a real-effort experiment in which subjects receive a piece rate and face a set of taxes. In one treatment the tax system is simple; in the other treatment it is highly complex. The...

Persistent link: https://www.econbiz.de/10010884214

Steady-State Labor Supply Elasticities: A Survey

Bargain, Olivier; Peichl, Andreas - Institute for the Study of Labor (IZA) - 2013

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/10010884275