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Labor Demand Response to Labor Supply Incentives: Lessons from the German Mini-Job Reform
Galassi, Gabriela - 2021
This paper analyzes how firms respond to changes in tax benefits for low-earning workers and how such policies also affect high-earning workers. I explore establishment outcomes around Germany's 2003 Mini-Job Reform, which expanded tax benefits for low-earning workers. I document that highly...
Persistent link: https://www.econbiz.de/10012597394
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Labor demand response to labor supply incentives: lessons from the German mini-job reform
Galassi, Gabriela - 2021
This paper analyzes how firms respond to changes in tax benefits for low-earning workers and how such policies also affect high-earning workers. I explore establishment outcomes around Germany's 2003 Mini-Job Reform, which expanded tax benefits for low-earning workers. I document that highly...
Persistent link: https://www.econbiz.de/10012494808
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Introducing flat rates and increasing personal allowances in the Spanish personal income tax: An analysis in terms of social welfare for the Spanish regions
Varela-Candamio, Laura; López-Rodríguez, Jesús; … - 2013
The traditional concept of a strict minimum of nontaxable income equal for all taxpayers embedded in most current income-tax systems is the result of a paradox of fiscal egalitarianism. The paper shows that substituting the traditional notion of a strict minimum of nontaxable income for a scheme...
Persistent link: https://www.econbiz.de/10011397309
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Tax reform in Japan: The case of personal taxes
Horioka, Charles Yuji; Sekita, Shizuka - 2006
In this paper, we conduct a theoretical analysis of personal taxes (defined to include consumption and income taxes), describe and evaluate the past and present structure of personal taxes in Japan, and based on our findings, make a number of policy recommendations about how to reform personal...
Persistent link: https://www.econbiz.de/10010332244
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Shifting tax burden to top income earners: What is the best way to reduce inequality?
Onrubia Fernández, Jorge; Picos, Fidel; Rodado, María … - 2019
The authors analyze to what extent and how the tax burden should be shifted towards top income earners in order to reduce income inequality. Starting from Lambert and Aronson (Inequality decomposition analysis and the Gini coefficient revisited 1993) and Alvaredo (A note on the relationship...
Persistent link: https://www.econbiz.de/10011991249
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Shifting tax burden to top income earners: What is the best way to reduce inequality?
Onrubia Fernández, Jorge; Picos, Fidel; Rodado, María … - In: Economics: The Open-Access, Open-Assessment E-Journal 13 (2019) 2019-41, pp. 1-31
The authors analyze to what extent and how the tax burden should be shifted towards top income earners in order to reduce income inequality. Starting from Lambert and Aronson (Inequality decomposition analysis and the Gini coefficient revisited 1993) and Alvaredo (A note on the relationship...
Persistent link: https://www.econbiz.de/10012110866
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Progressive taxation and tax morale
Doerrenberg, Philipp; Peichl, Andreas - 2010
progressivity on tax morale is declining in income. In our empirical analysis, we make use of a unique dataset of tax progressivity …
Persistent link: https://www.econbiz.de/10010278471
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Distributional and welfare effects of replacing monetary benefits with universal basic income in Spain
Badenes Plá, Nuria; Gambau-Suelves, Borja; Navas … - 2019
This papers quantifies the redistributive effects on progressivity, poverty and welfare, that would occur if the …
Persistent link: https://www.econbiz.de/10012389712
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Redistributive Effect and the Progressivity of Taxes and Benefits: Evidence for the UK, 1977-2018
Herault, Nicolas; Jenkins, Stephen P. - 2021
We apply the Kakwani approach to decomposing redistributive effect into average rate, progressivity, and reranking … effects of direct and indirect taxes are mostly associated with changes in progressivity. For in-kind benefits, changes in the … average benefit rate and progressivity each played the major roles at different times. …
Persistent link: https://www.econbiz.de/10012882395
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Redistributive effect and the progressivity of taxes and benefits: evidence for the UK, 1977-2018
Hérault, Nicolas; Jenkins, Stephen P. - 2021
We apply the Kakwani approach to decomposing redistributive effect into average rate, progressivity, and reranking … effects of direct and indirect taxes are mostly associated with changes in progressivity. For in-kind benefits, changes in the … average benefit rate and progressivity each played the major roles at different times. …
Persistent link: https://www.econbiz.de/10012654958