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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
In this paper we analyse the impact of governmental grant provision on plant performance. To this end we utilise rich information derived from three data sources for the manufacturing sector in Ireland, where grant provision has been an important part of the industrial policy. We use a matching...
Persistent link: https://www.econbiz.de/10010265398
, when a Pigouvian tax on conventional fuels such as crude is in place, the optimal biofuel subsidy is zero. When the tax on … crude is not available as a policy option, however, a second-best biofuel subsidy (or tax) is optimal. In the large …-country case, the optimal tax on crude departs from its standard Pigouvian level and a biofuel subsidy is optimal. A biofuel …
Persistent link: https://www.econbiz.de/10010271799
In general child care subsidies are widely accepted as a means to create equal chances for mothers in the labour market as well as for children. Although there is a general consensus that the use of child care should be publicly supported, there is no consensus on how this should be done....
Persistent link: https://www.econbiz.de/10010276750
this paper, we study the effect of a monthly cash subsidy on young adults' emancipation, family formation, and fertility …. The subsidy, introduced in Spain in 2008, is conditional on young adults renting accommodation, and it amounts to almost … 20 percent of the average youngsters' wage. Our identification strategy exploits the subsidy eligibility age threshold to …
Persistent link: https://www.econbiz.de/10010283930
of the criticisms of the current subsidy system, however, is that it overemphasizes work and does little to encourage … care subsidies for child development. In this paper, we provide a systematic assessment of the impact of subsidy receipt on … relationship between child care subsidies and child development. In particular, our results suggest that subsidy receipt in the …
Persistent link: https://www.econbiz.de/10010269366
A complete account of the U.S. child care subsidy system requires an understanding of its implications for both … fill this gap by examining the impact of child care subsidy receipt on maternal health and the quality of child … of family well-being. In addition, we attempt to handle the possibility of non-random selection into subsidy receipt by …
Persistent link: https://www.econbiz.de/10010282190
We develop a behavioural micro simulation model (LuxTaxBen) that contains very precise information on income tax rules, as well as eligibility-rules for a number of welfare programs, such as social assistance, housing allowance etc. The model has been built specifically for analysing the...
Persistent link: https://www.econbiz.de/10011307372
The self-response rate is a key driver of the cost and quality of a census. The addition of a citizenship question to the 2020 Census could affect the self-response rate. We predict the effect of the addition of a citizenship question on self-response by comparing mail response rates in the 2010...
Persistent link: https://www.econbiz.de/10011984647