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Validating structural labor supply models : conference paper
Löffler, Max; Peichl, Andreas; Siegloch, Sebastian - 2013 - Work in progress, This version: February 27, 2013
Although discrete hours choice models have become the workhorse in labor supply analyses. Yet, they are often criticized for being a black box due to their numerous underlying modeling assumptions, with respect to, e.g., the functional form, unobserved error components or several exogeneity...
Persistent link: https://www.econbiz.de/10010340999
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Comparing inequality aversion across countries when labor supply responses differ
Bargain, Olivier; Dolls, Mathias; Neumann, Dirk; … - In: International tax and public finance 21 (2014) 5, pp. 845-873
Persistent link: https://www.econbiz.de/10010532288
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The elasticity of taxable income in the presence of deduction possibilities
Doerrenberg, Philipp; Peichl, Andreas; Siegloch, Sebastian - 2015
Several recent studies show that the elasticity of taxable income (ETI) is not a sufficient statistic for the welfare … indicate an overall ETI between 0.35 and 0.68 and an elasticity of deductions with respect to the net-of-tax rate between -0 …
Persistent link: https://www.econbiz.de/10010528302
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Estimating dynamic tax revenue elasticities for Germany
Koester, Gerrit B.; Priesmeier, Christoph - 2012
studies for profit-related taxes and are slightly lower for value-added taxes, whereas the long-run elasticity for wage taxes …
Persistent link: https://www.econbiz.de/10009625561
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Comparing inequality aversion across countries when labor supply responses differ
Bargain, Olivier; Dolls, Mathias; Neumann, Dirk; … - 2013
We analyze to which extent social inequality aversion differs across nations when control- ling for actual country differences in labor supply responses. Towards this aim, we estimate labor supply elasticities at both extensive and intensive margins for 17 EU countries and the US. Using the same...
Persistent link: https://www.econbiz.de/10009715731
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Sufficient statistic or not? : the elasticity of taxable income in the presence of deduction possibilities
Doerrenberg, Philipp; Peichl, Andreas; Siegloch, Sebastian - 2014
The elasticity of taxable income (ETI) is often interpreted as a sufficient statistic to assess the welfare costs of … 0.49 and an elasticity of deductions with respect to the net-of-tax rate of -2.80. Given that the majority of deductions … in the German income tax system generate externalities, our nonzero deduction elasticity suggests that the ETI is not …
Persistent link: https://www.econbiz.de/10010416208
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Sufficient statistic or not? : the elasticity of taxable income in the presence of deduction possibilities
Doerrenberg, Philipp; Peichl, Andreas; Siegloch, Sebastian - 2014
The elasticity of taxable income (ETI) is often interpreted as a sufficient statistic to assess the welfare costs of … 0.49 and an elasticity of deductions with respect to the net-of-tax rate of -2.80. Given that the majority of deductions … in the German income tax system generate externalities, our non-zero deduction elasticity suggests that the ETI is not …
Persistent link: https://www.econbiz.de/10010417996
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Comparing Inequality Aversion Across Countries When Labor Supply Responses Differ
Bargain, Olivier - 2013
We analyze to which extent social inequality aversion differs across nations when controlling for actual country differences in labor supply responses. Towards this aim, we estimate labor supply elasticities at both extensive and intensive margins for 17 EU countries and the US. Using the same...
Persistent link: https://www.econbiz.de/10013086204
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Revenue Elasticities in Euro Area Countries
Koester, Gerrit - 2017
Revenue elasticities play a key role in forecasting, monitoring and analysing public finances under the European fiscal framework, which largely builds on cyclically adjusted indicators. This paper investigates whether there is evidence for dynamic – instead of the currently used static –...
Persistent link: https://www.econbiz.de/10012963932