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A Simulation-Based Welfare Loss Calculation for Labor Taxes with Piecewise-Linear Budgets
Fullerton, Don; Gan, Li - 2021
Graduated income tax rates and transfer programs create piecewise-linear budget constraints that consist of budget segments and kink points. With any change in these tax rules, each individual may switch between a kink point and a budget segment, between two budget segments, or between two kink...
Persistent link: https://www.econbiz.de/10013239984
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On the (Ir)Relevence of Distribution and Labor Supply Distortion of Government Policy
Kaplow, Louis - 2021
Should the assessment of government policies, such as the provision of public goods and the control of externalities, deviate from first-best principles to account for distributive effects and for the distortionary cost of labor income taxation? For example, is the optimal extent of public goods...
Persistent link: https://www.econbiz.de/10013244760
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U.S. Inequality, Fiscal Progressivity, and Work Disincentives : An Intragenerational Accounting
Auerbach, Alan J. - 2016
This study combines the 2013 Federal Reserve Survey of Consumer Finances data and the Fiscal Analyzer, a highly detailed life-cycle consumption-smoothing program, to a) measure ultimate economic inequality – inequality in lifetime spending power – within cohorts, b) assess fiscal...
Persistent link: https://www.econbiz.de/10012996890
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The New Full-Time Employment Taxes
Mulligan, Casey B. - 2014
The Affordable Care Act introduces or expands taxes on incomes and full-time employment, beginning in 2014. The purpose of this paper is to characterize the new full-time employment taxes from the perspective of a household budget constraint, measure their magnitude, and assess their likely...
Persistent link: https://www.econbiz.de/10013045584
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Taxes and Entrepreneurial Activity : Theory and Evidence for the U.S
Cullen, Julie Berry; Gordon, Roger H. - 2021
Entrepreneurial activity is presumed to generate important spillovers, potentially justifying tax subsidies. How does the tax law affect individual incentives? How much of an impact has it had in practice? We first show theoretically that taxes can affect the incentives to be an entrepreneur due...
Persistent link: https://www.econbiz.de/10013246485
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Why Work More? The Impact of Taxes, and Culture of Leisure on Labor Supply in Europe
Mocan, Naci H. - 2015
We use micro data from the European Social Survey to investigate the impact of “culture of leisure” and taxes on labor …. We construct measures of “taste for leisure” in the country of origin of each immigrant father. We employ average and … leisure impact participation and hours worked. For men, taxes influence labor supply both at the intensive and the extensive …
Persistent link: https://www.econbiz.de/10013020703
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Why Do Americans Work so Much More than Europeans?
Prescott, Edward C. - 2011
Americans now work 50 percent more than do the Germans, French, and Italians. This was not the case in the early 1970s when the Western Europeans worked more than Americans. In this paper, I examine the role of taxes in accounting for the differences in labor supply across time and across...
Persistent link: https://www.econbiz.de/10013132953
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Cheap Thrills : The Price of Leisure and the Global Decline in Work Hours
Kopytov, Alexandr; Roussanov, Nikolai L.; … - 2022
different demographic groups can account for much of the increase in leisure inequality observed in the United States over the …
Persistent link: https://www.econbiz.de/10013305772
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Shifts in U.S. Relative Wages : The Role of Trade, Technology and Factor Endowments
Baldwin, Robert E. - 2010
This paper investigates three hypotheses to account for the observed shifts in U.S. relative wages of less educated compared to more educated workers between 1967 and 1992: increased import competition, changes in the relative supplies of labor of different education levels and changes in...
Persistent link: https://www.econbiz.de/10012763662
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Individual and Aggregate Labor Supply with Coordinated Working Times
Rogerson, Richard - 2010
implications for how aggregate labor supply responds to changes in taxes. In the first model, curvature in the utility from leisure … extent of curvature in the utility from leisure function …
Persistent link: https://www.econbiz.de/10013134860