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Persistent link: https://www.econbiz.de/10013342520
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
shipyard workers and miners. They have higher employment, not higher unemployment, and higher earnings than the comparison …
Persistent link: https://www.econbiz.de/10010321623
's tax-based social transfers have not harmed either employment or GDP. Even unemployment benefits do not have robustly … employment effects, but through the net human-capital cost of protecting senior male workers at the expense of women and youth …
Persistent link: https://www.econbiz.de/10010266366
that unemployment, being a homemaker, self-employed, living single, and having a child living close, are associated with an …
Persistent link: https://www.econbiz.de/10010321533
children appear to compare their actual economic status with that of their parents, deriving large satisfaction gains from an …This paper investigates the relationship between income satisfaction of adult children and their relative economic … income rank that is higher than that of their parents. The effect is asymmetric with regard to parents, as these seem not to …
Persistent link: https://www.econbiz.de/10010315482
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
on as a major means of raising employment and participation in the long run. …
Persistent link: https://www.econbiz.de/10010273954
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
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