The Belgian “Generations Pact” contained a measure which aims at removing an inactivity trap for people who benefit from a survivor pension. In this paper we use a sample of administrative data from the “Datawarehouse labour market and social protection” and the microsimulation model...

The elasticity of taxable income with respect to net-of-tax rate is key in evaluating tax policies and predicting tax revenue effects. This paper estimates the elasticity of taxable income for Swedish taxpayers using two different approaches and a number of control variables using the 1990/1991...

This paper provides an empirical analysis of the potential effects of a proposed tax reform in Serbia on poverty and vulnerable groups. The essence of the proposal is transferring the tax burden from wages to personal consumption, thus alleviating one production factor and therefore stimulating...

We analyze the impact on French couples of a tax policy change - the introduction of a family tax credit - using jointly a collective model of household labor supply and a tax-benefit microsimulation program. In a first step, we suggest a larger interpretation of labor supply behaviors which...

In this paper I analyse a labour market where the wage is endogenously determined according to an Efficient Bargaining process between a firm and a labour union whose members are partitioned into two social groups: the old and the young. Furthermore, I exploit the Single-Mindedness theory, which...

In this paper I will analyse the redistribution of income amongst n generations using the Single-mindedness Theory. I will introduce a new expression for the balanced-budget constraint, no longer based on lump- sum transfers as in the traditional literature, but rather on more realistic labour...

Im vorliegenden Beitrag werden auf Basis des deutschen Taxpayer-Panels für die Jahre 2001 bis 2006 erstmals mittels des in der Literatur derzeit als Standard angesehenen Ansatzes Einkommenselastizitäten für Deutschland in mehreren Jahresvergleichen ermittelt. Zur Identifikation des Einflusses...

This paper is primarily concerned with the revenue and tax efficiency effects of adjustments to marginal tax rates on individual income as an instrument of possible tax reform. The hypothesis is that changes to marginal rates affect not only the revenue base but also tax efficiency and the...