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In this paper we use a panel of 189 countries to describe the salient trends that have emerged in national personal income tax systems spanning the twenty five year period from 1981 to 2005. Using complete national income tax schedules, we calculate actual average and marginal tax rates at...
Persistent link: https://www.econbiz.de/10010269377
In this paper we use a panel of 189 countries to describe the salient trends that have emerged in national personal income tax systems spanning the twenty five year period from 1981 to 2005. Using complete national income tax schedules, we calculate actual average and marginal tax rates at...
Persistent link: https://www.econbiz.de/10005004580
A new generation of data sets became available recently in the research data centres of the German statistical offices. These new data combine information for firms gathered in different surveys (or from other sources) that could not be analyzed jointly before. This paper offers a short...
Persistent link: https://www.econbiz.de/10010269389
A new generation of data sets became available recently in the research data centres of the German statistical offices. These new data combine information for firms gathered in different surveys (or from other sources) that could not be analyzed jointly before. This paper offers a short...
Persistent link: https://www.econbiz.de/10005103280
We test the hypothesis that local government officials in jurisdictions that have higher local sales taxes are more likely to use fiscal zoning to attract retailing. We find that total retail employment is not significantly affected by local sales tax rates, but employment in big box and anchor...
Persistent link: https://www.econbiz.de/10010282413
To the best of our knowledge, most of the few methodological studies which analyze the impact of faked interviews on survey results are based on ?artificial fakes? generated by project students in a ?laboratory environment?. In contrast, panel data provide a unique opportunity to identify data...
Persistent link: https://www.econbiz.de/10010261661
effectively. In Germany, as in other European countries, child care subsidies are mainly provided ?in-kind?. Local communities and … the distributional effects of state funded child day care in Germany using microdata of households and data on the …
Persistent link: https://www.econbiz.de/10010276750
This paper is concerned with a policy oriented macroeconomic experiment involving an 'international' economy with a relatively small 'home' country and a large 'foreign' country. It compares the economic performance of two alternative tax systems as a means to finance unemployment benefits: a...
Persistent link: https://www.econbiz.de/10010262084
Income is an important correlate for numerous phenomena in the social sciences. But manysurveys collect data with just a single question covering all forms of income. This raisesissues of quality, and these are heightened when individuals are asked about the householdtotal rather than own income...
Persistent link: https://www.econbiz.de/10005861373
This paper lays out an approach, and a research agenda, for assessing the impact of carbon pricing on household budgets, and of possible compensatory government transfers that can be financed through carbon-tax revenues. It relies on a rich set of available data and policy models and combines...
Persistent link: https://www.econbiz.de/10014296612