Narrow search
Showing 1 - 10 of 121,957
Cover Image
Taxing income or consumption: macroeconomic and distributional effects for Italy
D'Andria, Diego; DeBacker, Jason; Evans, Richard W.; … - 2021
We study a set of tax reforms introducing a budget-neutral tax shift in Italy, from labour income to consumption taxes. To this end we use a microsimulation model to provide the output with which to estimate the parameters of tax functions in an overlapping-generations computable general...
Persistent link: https://www.econbiz.de/10012705235
Cover Image
EDGE-M3: a dynamic general equilibrium micro-macro model for the EU member states
D'Andria, Diego; DeBacker, Jason; Evans, Richard W.; … - 2020
analyse tax policy reforms, including in particular pension and demographic issues. The main feature of the EDGE-M3 model lies … makes it a very suitable model to analyse the redistributive impact of policies. EDGE-M3 features eighty generations and …
Persistent link: https://www.econbiz.de/10012241664
Cover Image
Earlier or Later : A General Equilibrium Analysis of Bringing Forward an Already Announced Tax Reform
Raffelhüschen, Bernd; Moog, Stefan; Honerkamp, Josef - 2021
The German Income Tax Reform 2000, which announced a reduction in income tax rates to be implemented in a series of three stages, was welcomed by the public as a step towards unleashing lurking growth potentials. Nonetheless, in the course of the year 2001 a dispute arose, centering around the...
Persistent link: https://www.econbiz.de/10013318933
Cover Image
Micro-founded tax policy effects in a heterogeneous-agent macro-model
D'Andria, Diego; DeBacker, Jason; Evans, Richard W.; … - 2019
Microsimulation models are increasingly used to calibrate macro models for tax policy analysis. Yet, their potential remains underexploited, especially in order to represent the non-linearity of the tax and social benefit system and interactions between capital and labour incomes which play a...
Persistent link: https://www.econbiz.de/10011994639
Cover Image
Disparities in pension financing in Europe economic and financial consequences
Château, Jean (contributor); Chojnicki, Xavier (contributor) - 2006
Persistent link: https://www.econbiz.de/10003350199
Cover Image
Earlier or later : a general equilibrium analysis of bringing forward an already announced tax reform
Honerkamp, Josef; Moog, Stefan; Raffelhüschen, Bernd - 2004
The German Income Tax Reform 2000, which announced a reduction in income tax rates to be implemented in a series of three stages, was welcomed by the public as a step towards unleashing lurking growth potentials. Nonetheless, in the course of the year 2001 a dispute arose, centering around the...
Persistent link: https://www.econbiz.de/10010276286
Cover Image
Pensions, income taxes and homeownership : a cross-country analysis
Fehr, Hans; Hofmann, Maurice; Kudrna, George - 2021
a cross-country analysis, using tax and pension policy designs in Germany, the US and Australia. These developed nations … homeownership compared to Germany. The question is to what extent the observed differences in homeownership are induced by national …. The model is calibrated to Germany featuring German statutory public pension and dual income tax systems, and then applied …
Persistent link: https://www.econbiz.de/10012602340
Cover Image
Optimal Retirement Age
Forman, Jonathan Barry; Chen, Bing Yung-Ping - 2008
What is the optimal retirement age? This paper looks at the optimal retirement age from various perspectives. Most of the current pension laws relating to retirement age were codified decades ago, and they have become badly out of date given what we now know about longevity, about health and...
Persistent link: https://www.econbiz.de/10014217136
Cover Image
Stamping out stamp duty : housing mismatch and welfare
Cho, Yunho; Li, Shuyun May; Uren, Lawrence - In: Quantitative economics : QE ; journal of the … 15 (2024) 2, pp. 381-426
Property transaction taxes-also known as stamp duty-are widely viewed as an inefficient form of taxation. In this paper, we examine the welfare implications of removing stamp duty in a general equilibrium overlapping generation model with heterogeneous agents. Our model features an idiosyncratic...
Persistent link: https://www.econbiz.de/10015053128
Cover Image
Tax-Benefits Reforms and the Labor Market : Evidence from Belgium and Other EU Countries
Orsini, Kristian - 2007
on being in employment. This paper surveys recent tax-benefit reforms in Germany, the Netherlands, Italy, The UK, France …
Persistent link: https://www.econbiz.de/10012731803