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Layoff Tax and the Employment of the Elderly

Schnalzenberger, Mario; Winter-Ebmer, Rudolf - 2008

In 1996 Austria introduced a tax for the layoff of older workers, which was tightened in 2000. The regulation requires employers to pay a tax of up to 170 percent of the gross monthly income when they give notice to employees aged 50 or more. We use data from Austrian social security records to...

Persistent link: https://www.econbiz.de/10010294877

The US employment-population reversal in the 2000s: Facts and explanations

Moffitt, Robert A. - 2012

The decline in the employment-population ratios for men and women over the period 2000-2007 prior to the Great … Recession represents an historic turnaround in the evolution of U.S. employment. The decline is disproportionately concentrated … concentrated among the unmarried and those without children. About half of men's decline can be explained by declines in wage rates …

Persistent link: https://www.econbiz.de/10010397788

Unemployment and Subsequent Wages: Does Gender Matter?

Wiklund, Fredrik - 1999

Are there any differences in how men and women fare from unemployment in terms of the wages they receive on a new job … experience unemployment will suffer a reduction of subsequent wages while no such effect could be found for women. These findings … unemployment duration was rather short, which may have prevented general capital from depreciating. However, the presence of large …

Persistent link: https://www.econbiz.de/10010321796

The determinants and consequences of unemployed workers' wage demands

Eriksson, Stefan; Lagerström, Jonas - 2010

previous jobs, and thus much more than they get in unemployment benefits. However, our results also show that some groups, such … demands may contribute to high unemployment. …

Persistent link: https://www.econbiz.de/10010321440

The McKenna rule and UK World War I finance

Nason, James M.; Vahey, Shaun P. - 2007

The United Kingdom employed the McKenna rule to conduct fiscal policy during World War I (WWI) and the interwar period. Named for Reginald McKenna, Chancellor of the Exchequer (1915–16), the McKenna rule committed the United Kingdom to a path of debt retirement, which we show was...

Persistent link: https://www.econbiz.de/10010292227

Taxpayer Responses to Competitive Tax Policies and Tax Policy Responses to Competitive Taxpayers : Recent Evidence

Altshuler, Rosanne; Grubert, Harry - 2004

We use information from the tax returns of U.S. multinational corporations to address three questions related to tax competition. First, does tax competition or company tax planning behavior better explain recent decreases in the local effective tax rates faced by U.S. multinationals investing...

Persistent link: https://www.econbiz.de/10010263226

Labour supply incentives, income support systems and taxes in Sweden

Forslund, Anders - 2009

on as a major means of raising employment and participation in the long run. …

Persistent link: https://www.econbiz.de/10010273954

The US earned income tax credit, its effects, and possible reforms

Meyer, Bruce D. - 2008

In this paper, I first summarize how the US Earned Income Tax Credit (EITC) operates and describe the characteristics of recipients. I then discuss empirical work on the effects of the EITC on poverty and income distribution, and its effects on labor supply. Next, I discuss a few policy concerns...

Persistent link: https://www.econbiz.de/10010273965

Debt Maturity without Commitment

Niepelt, Dirk - 2008

I analyze how lack of commitment affects the maturity structure of sovereign debt. Governments balance benefits of default induced redistribution and costs due to income losses in the wake of a default. Their choice of short- versus long- term debt affects default and rollover decisions by...

Persistent link: https://www.econbiz.de/10011430074

The Revolving Door and Regulatory Enforcement: Firm-Level Evidence on Tax Rates and IRS Audits

Egerod, Benjamin C. K. - 2019

I argue that by hiring former legislators firms can impact the enforcement of rules. I test the argument with data on firm-level taxes and the IRS's enforcement activities. I compile a database of publicly listed firms, which have hired Members of Congress (MCs) in the period 2004-2015. I show...

Persistent link: https://www.econbiz.de/10013342561