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Comparing Average and Marginal Tax Rates Under the Fairtax and the Current System of Federal Taxation
Kotlikoff, Laurence J. - 2007
This paper compares marginal and average tax rates on working and saving under our current federal tax system with those that would arise under a federal retail sales tax, specifically the FairTax. The FairTax would replace the personal income, corporate income, payroll, and estate and gift...
Persistent link: https://www.econbiz.de/10012778621
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Welfare Programs and Labor Supply
Moffitt, Robert A. - 2021
The labor supply and other work incentive effects of welfare programs have long been a central concern in economic research. Work has also been an increasing focus of policy reforms in the U.S., culminating with a number of major policy changes in the 1990s whose intent was to increase...
Persistent link: https://www.econbiz.de/10013218797
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Incentive Effects of Social Assistance : A Regression Discontinuity Approach
Lemieux, Thomas; Milligan, Kevin S. - 2021
We examine the incentive effects of transfer programs using a unique policy episode. Prior to 1989, social assistance recipients without children in Quebec who were under age 30 received benefits 60 percent lower than recipients older than 30. We use this sharp discontinuity in policy to...
Persistent link: https://www.econbiz.de/10013232192
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The Welfare Magnet Hypothesis : Evidence from an Immigrant Welfare Scheme in Denmark
Agersnap, Ole; Jensen, Amalie Sofie; Kleven, Henrik - 2022
Denmark. The first reform, implemented in 2002, lowered benefits for non-EU immigrants by about 50%, with no changes for …
Persistent link: https://www.econbiz.de/10013314317
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The Optimal Income Taxation of Couples
Kleven, Henrik Jacobsen - 2010
This paper analyzes the optimal income tax treatment of couples. Each couple is modelled as a single rational economic agent supplying labor along two dimensions: primary and secondary earnings. We consider fully general joint income tax systems. Separate taxation is never optimal if social...
Persistent link: https://www.econbiz.de/10012760545
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Effect of Pensions and Disability Benefits on Retirement in the UK
Banks, James W. - 2014
can be explained by the availability of publicly-funded disability insurance and the financial incentives provided by … affected by financial incentives. A one standard deviation change in the option value is estimated to reduce the likelihood of … exit probability of 9.4%. This suggests the variation in financial incentives across different individuals could explain a …
Persistent link: https://www.econbiz.de/10013058259
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Female Labour Supply, Human Capital and Welfare Reform
Blundell, Richard W.; Costa Dias, Monica; Meghir, Costas; … - 2021
We estimate a dynamic model of employment, human capital accumulation - including education, and savings for women in the UK, exploiting tax and benefit reforms, and use it to analyze the effects of welfare policy. We find substantial elasticities for labor supply and particularly for lone...
Persistent link: https://www.econbiz.de/10013224392
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Were Trade and Factor Mobility Substitutes in History?
Collins, William J.; O'Rourke, Kevin H.; Williamson, … - 2021
Trade theorists have come to understand that their theory is ambiguous on the question: Are trade and factor flows substitutes? While this sounds like an open invitation for empirical research, hardly any serious econometric work has appeared in the literature. This paper uses history to fill...
Persistent link: https://www.econbiz.de/10013218517
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Welfare State vs. Market Forces in a Globalization Era
Razin, Assaf - 2019
Globalization radically changes income distribution and triggers intense international tax competition. Therefore, globalization entails an extensive restructuring of the welfare state. We analyze a parsimonious model of an open economy, in its trade and finance transactions with the rest of the...
Persistent link: https://www.econbiz.de/10012863640
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An Optimal Tax System
Kaplow, Louis - 2011
A notable feature and principal virtue of Tax by Design is its system-wide perspective on different elements of the tax system. This review essay builds on this trait and offers a more explicit foundation for the report's general approach, drawing on a distribution-neutral methodology that is...
Persistent link: https://www.econbiz.de/10013122469