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Examining the Effect of the Earned Income Tax Credit on the Labor Market Participation of Families on Welfare
Hotz, V. Joseph - 2006
This paper examines the employment effects of the earned income tax credit (EITC). We use a unique dataset, created by matching administrative data from public assistance records, unemployment insurance records, and federal tax returns for a sample of California residents. We conduct a set of...
Persistent link: https://www.econbiz.de/10012466703
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Evaluation of Four Tax Reforms in the United States : Labor Supply and Welfare Effects for Single Mothers
Eissa, Nada - 2004
A large literature evaluating the welfare effects of taxation has examined the role of the labor supply elasticity, and …
Persistent link: https://www.econbiz.de/10012467752
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Tax Reform Evaluation Using Nonparametric Methods : Sweden 1980 - 1991
Blomquist, Soren - 1998
the increased indirect taxation and redesigned transfer system almost eliminated the positive effects on hours of work due …
Persistent link: https://www.econbiz.de/10012472054
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Taxation and the Labor Supply : Decisions of the Affluent
Moffitt, Robert A. - 1998
We examine the effect of the 1996 Tax Reform Act on the labor supply of affluent men. The Act reduced marginal tax rates for the affluent more than for other taxpayers. Using instrumental-variables methods with a variety of identifying variables, we find essentially no responsiveness of the...
Persistent link: https://www.econbiz.de/10012472190
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Taxation and Labor Supply of Married Women : The Tax Reform Act of 1986 as a Natural Experiment
Eissa, Nada - 1995
This paper uses the Tax Reform Act of 1986 as a natural experiment to identify the labor supply responsiveness of married women to changes in the tax rate. The Tax Reform Act of 1986 reduced the top marginal tax rate by 44 percent (from 50 percent to 28 percent), but changed less the marginal...
Persistent link: https://www.econbiz.de/10012473870
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Taxation and Household Decisions : an Intertemporal Analysis
Bronson, Mary Ann; Haanwinckel, Daniel; Mazzocco, Maurizio - National Bureau of Economic Research - 2024
How do different income taxation systems affect household decisions and welfare? We answer this question by first ….S.-like income-splitting system, an individual taxation system, a flexible general joint system, and an income-splitting system with … secondary-earner deductions. We find that the individual taxation system provides higher welfare than income splitting but …
Persistent link: https://www.econbiz.de/10015056188
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Who Really Benefits from Consumption Tax Cuts? Evidence from a Large VAT Reform in France
Benzarti, Youssef - 2017
In this paper we evaluate the incidence of a large cut in value-added taxes (VAT) for French sit-down restaurants. In contrast to previous studies that focus on prices only, we estimate its effect on four groups: workers, firm owners, consumers and suppliers of material goods. Using a...
Persistent link: https://www.econbiz.de/10012453863
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Do Prices and Attributes Explain International Differences in Food Purchases?
Dubois, Pierre - 2013
Food purchases differ substantially across countries. We use detailed household level data from the US, France and the … counterfactual choices if households faced prices and nutritional characteristics from other countries. We find that differences in … prices and characteristics are important and can explain some difference (e.g., US-France difference in caloric intake), but …
Persistent link: https://www.econbiz.de/10012459911
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Dividend Taxes and the Allocation of Capital
Boissel, Charles; Matray, Adrien - National Bureau of Economic Research - 2022
This paper investigates the 2013 three-fold increase in the French dividend tax rate. Using administrative data covering the universe of firms from 2008-2017 and a quasi-experimental setting, we find that firms swiftly cut dividend payments and used this tax-induced increase in liquidity to...
Persistent link: https://www.econbiz.de/10013334318
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Tax Design, Information, and Elasticities : Evidence From the French Wealth Tax
Garbinti, Bertrand; Goupille-Lebret, Jonathan; Muñoz, … - National Bureau of Economic Research - 2023
We study a French wealth tax reform that starkly reduced the information some taxpayers must report to the tax authority. Using a new dynamic bunching approach we estimate the average response to the reform, the share of compliers, and the local average treatment effect. The annual wealth growth...
Persistent link: https://www.econbiz.de/10014322721