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Sufficient Statistic or Not? The Elasticity of Taxable Income in the Presence of Deduction Possibilities
Doerrenberg, Philipp; Peichl, Andreas; Siegloch, Sebastian - 2014
several tax reforms that were implemented in Germany between 2001 and 2008. Our baseline estimates indicate an overall ETI of …
Persistent link: https://www.econbiz.de/10010435283
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Sufficient Statistic or Not? The Elasticity of Taxable Income in the Presence of Deduction Possibilities
Doerrenberg, Philipp; Peichl, Andreas; Siegloch, Sebastian - Institute for the Study of Labor (IZA) - 2014
several tax reforms that were implemented in Germany between 2001 and 2008. Our baseline estimates indicate an overall ETI of …
Persistent link: https://www.econbiz.de/10010990918
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Why Are Mothers Working Longer Hours in Austria than in Germany? A Comparative Micro Simulation Analysis
Dearing, Helene; Hofer, Helmut; Lietz, Christine; … - Institute for the Study of Labor (IZA) - 2007
Labor force participation rates of mothers in Austria and Germany are similar, however fulltime employment rates are … in the tax transfer-system, we perform a comparative micro simulation exercise. After estimating structural labor supply …, differences in mothers’ employment patterns can partly be explained by the different tax systems: While Germany has a system of …
Persistent link: https://www.econbiz.de/10005566716
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The Impact of Short- and Long-Term Participation Tax Rates on Labor Supply
Bartels, Charlotte; Pestel, Nico - 2015
up work. Using German microdata over the period 1993-2010 we find that recent reforms in Germany increased work …
Persistent link: https://www.econbiz.de/10011307369
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Tax Progressivity and Top Incomes: Evidence from Tax Reforms
Rubolino, Enrico; Waldenström, Daniel - 2017
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
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The Elasticity of Taxable Labour Income in the Netherlands
Jongen, Egbert L. W.; Stoel, Maaike - 2019
We study the elasticity of taxable labour income in the Netherlands. We use a large and rich data set, including both financial and demographic variables, for the period 1999–2005. The 2001 tax reform generates large exogenous variation in marginal tax rates at different segments of the income...
Persistent link: https://www.econbiz.de/10011984650
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Structural Labour Supply Models and Microsimulation
Aaberge, Rolf; Colombino, Ugo - 2018
models for policy simulation in terms of producing and interpreting simulation outcomes, outlining an extensive literature of …
Persistent link: https://www.econbiz.de/10011873566
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Introducing family tax splitting in Germany: how would it affect the income distribution and work incentives?
Steiner, Viktor; Wrohlich, Katharina - 2006
on a behavioral micro-simulation model which integrates an empirical household labor supply model into a detailed tax …-benefit model based on the German Socio Economic Panel. Our simulation results show that under each reform the lion's share of the …
Persistent link: https://www.econbiz.de/10010267762
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Relational contracts, taxation and the household
Apps, Patricia; Rees, Ray - 2009
This paper applies the theory of relational contracts to make precise the idea that because households are engaged in a repeated non-cooperative game, Pareto efficient outcomes can be supported by self interest, given the specific pattern of specialisation and exchange which exists in the...
Persistent link: https://www.econbiz.de/10010269303
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Accounting for family background when designing optimal income taxes: a microeconometric simulation analysis
Aaberge, Rolf; Colombino, Ugo - 2009
The purpose of this paper is to introduce and adopt a generalised version of Roemer's (1998) Equality of Opportunity (EOp) framework, which we call extended EOp, for analysing second-best optimal income taxation. Unlike the pure EOp criterion of Roemer (1998) the extended EOp criterion allows...
Persistent link: https://www.econbiz.de/10010269427