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, pointing to the marriage-biased and gender-biased taxbenefit structures in the analysed countries. Our results suggest that …
Persistent link: https://www.econbiz.de/10013342271
Gender based taxation (GBT) has been recently proposed as a promising policy in order to close the gender gap, i ….e. promote gender equality and improve women's status in the labour market and within the family. We use a microeconometric model …
Persistent link: https://www.econbiz.de/10011982140
Austrian tax-benefit system, however, reduces this gender differences. Disposable income has dropped by around 1% for both …
Persistent link: https://www.econbiz.de/10012593790
. The strongest impact on the distribution of labour earnings would take place in countries with high gender pay gaps for … equal work and small gender gaps in employment and hours worked (mainly Central and Eastern European countries), whereas … only marginal effects are identified in countries with large gaps in hours worked and gender segregation in the type of …
Persistent link: https://www.econbiz.de/10014230319
Germany's tax system places a relatively strong emphasis on direct taxes, particularly on labour. At the same time, revenues from the inheritance and gift tax are relatively low. This points towards a large-scale transfer of wealth from one generation to the next that is largely untaxed and...
Persistent link: https://www.econbiz.de/10012797942
This paper introduces the Hypothetical Household Tool (HHoT), a new extension of EUROMOD, the tax-benefit microsimulation model for the European Union. With HHoT, users can easily create their own hypothetical data, which enables them to better understand how policies work for households with...
Persistent link: https://www.econbiz.de/10011994654
Based on the most recent data from the ECB's Household Finance and Consumption Survey, the project models the future household-level wealth distribution in five selected EU member countries (Finland, France, Germany, Ireland, and Italy) to derive inheritances based on different demographic and...
Persistent link: https://www.econbiz.de/10013189292
The need for more comprehensive and integrated data on individual well-being is widely recognised. In order to identify better measures of economic performance in a complex economy and thus going Beyond GDP, Stiglitz, Sen and Fitoussi (2009) recommend to consider income, consumption and wealth...
Persistent link: https://www.econbiz.de/10011982097
We analyze the top tail of the wealth distribution in Germany, France, and Spain based on the first and second wave of the Household Finance and Consumption Survey (HFCS). Since top wealth is likely to be underrepresented in household surveys, we integrate big fortunes from rich lists, estimate...
Persistent link: https://www.econbiz.de/10011982142
Taxing wealth has received increased attention in both the academic and political debate, as a way to reduce inequality of both income and wealth. However, analytical tools are still underdeveloped when it comes to empirical analyses of different types of wealth-related taxes and policies. New...
Persistent link: https://www.econbiz.de/10012025203