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The distribution of top incomes in five Anglo-Saxon countries over the twentieth century
Atkinson, Anthony B.; Leigh, Andrew - 2010
with an increase in the share of the top percentile group. Likewise, a fall in the marginal tax rate on investment income …
Persistent link: https://www.econbiz.de/10010270632
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The direct incidence of corporate income tax on wages
Arulampalam, Wiji; Devereux, Michael P.; Maffini, Giorgia - 2010
We examine the extent to which taxes on corporate income are directly shifted onto the workforce. We use data on 55,082 companies located in nine European countries over the period 1996-2003. We identify this direct shifting through cross-company variation in tax liabilities, conditional on...
Persistent link: https://www.econbiz.de/10010278421
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Youth Minimum Wage Reform and the Labour Market
Hyslop, Dean; Stillman, Steven - 2004
This paper analyses the effects of a large reform in the minimum wages affecting youth workers in New Zealand since 2001. Prior to this reform, a youth minimum wage, applying to 16-19 year-olds, was set at 60% of the adult minimum. The reform had two components. First, it lowered the eligible...
Persistent link: https://www.econbiz.de/10010261850
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The importance of heterogeneity when examining immigrant education-occupation mismatch: Evidence from New Zealand
Poot, Jacques; Stillman, Steven - 2010
Many immigrants are overqualified in their first job after arrival in the host country. Education-occupation mismatch can affect the economic integration of immigrants and the returns to education and experience. The extent of this problem has been measured in recent years by means of micro...
Persistent link: https://www.econbiz.de/10010274604
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Corporate and personal income tax declarations
Goerke, Laszlo - 2006
Decisions by firms and individuals on the extent of their tax payments have generally been treated as separate choices. Empirically, a positive relationship between corporate and personal income tax evasion can be observed. The theoretical analysis in this paper shows that a manager's decision...
Persistent link: https://www.econbiz.de/10010267981
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Are income and consumption taxes ever really equivalent? evidence from a real-effort experiment with real goods
Blumkin, Tomer; Ruffle, Bradley J.; Ganun, Yosef - 2010
The public finance literature demonstrates the equivalence between consumption and laborincome (wage) taxes. We introduce an experimental paradigm in which individuals make real labor-leisure choices and spend their earned income on real goods. We use this paradigm to test whether a labor-income...
Persistent link: https://www.econbiz.de/10010274549
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Labor earnings respond differently to income-tax and to payroll-tax reforms
Lehmann, Etienne; Marical, François; Rioux, Laurence - 2011
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
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Downward Revision of Investment Decisions after Corporate Tax Hikes
Link, Sebastian; Menkhoff, Manuel; Peichl, Andreas; … - 2023
This paper estimates the causal effect of corporate tax hikes on firm investment based on more than 1,400 local tax … changes. By observing planned and realized investment volumes in a representative sample of German manufacturing firms, we can … study how tax hikes induce firms to revise their investment decisions. On average, the share of firms that invest less than …
Persistent link: https://www.econbiz.de/10014296800
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Equilibrium Unemployment and Investment Under Product and Labour Market Imperfections
Kauppi, Heikki; Koskela, Erkki; Stenbacka, Rune - 2004
We study the implications of product market competition and investment for price setting, wage bargaining and thereby …
Persistent link: https://www.econbiz.de/10010261822
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Capital Accumulation and Growth : A New Look at the Empirical Evidence
Schiantarelli, Fabio; Leblebicioglu, Asli; Bond, Steve - 2004
We present evidence that an increase in investment as a share of GDP predicts a higher growth rate of output per worker … coefficients. They are robust to model specifications and estimation methods. The evidence that investment has a long-run effect on …
Persistent link: https://www.econbiz.de/10010261921