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The taxation of couples
Bierbrauer, Felix; Boyer, Pierre C.; Peichl, Andreas; … - 2023
the analysis of reforms toward individual taxation. We study the US federal income tax since the 1960s through the lens of … secondary earners. We also find that revenue-neutral reforms towards individual taxation are in the interest of couples with …
Persistent link: https://www.econbiz.de/10014267188
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The taxation of couples
Bierbrauer, Felix; Boyer, Pierre C.; Peichl, Andreas; … - 2023
the analysis of reforms toward individual taxation. We study the US federal income tax since the 1960s through the lens of … secondary earners. We also find that revenue-neutral reforms towards individual taxation are in the interest of couples with high …
Persistent link: https://www.econbiz.de/10014303150
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The taxation of couples
Bierbrauer, Felix; Boyer, Pierre C.; Peichl, Andreas; … - 2023
Are reforms towards individual taxation politically feasible? Are they desirable from a welfare perspective? We develop … today, Pareto-improvements require a move away from joint taxation. Revenue-neutral reforms towards individual taxation are …
Persistent link: https://www.econbiz.de/10014481058
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The taxation of couples
Bierbrauer, Felix; Boyer, Pierre C.; Peichl, Andreas; … - 2023
Persistent link: https://www.econbiz.de/10014297152
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Progressive taxation and tax morale
Doerrenberg, Philipp; Peichl, Andreas - In: Public choice 155 (2013) 3/4, pp. 293-316
Persistent link: https://www.econbiz.de/10009746941
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Happy taxpayers? : income taxation and well-being
Akay, Alpaslan; Bargain, Olivier; Dolls, Mathias; … - 2012
This paper offers a first empirical investigation of how labor taxation (income and payroll taxes) affects individuals … morale. -- subjective well-being ; taxation ; public goods …
Persistent link: https://www.econbiz.de/10009665536
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Happy taxpayers? : income taxation and well-being
Akay, Alpaslan; Bargain, Olivier; Dolls, Mathias; … - 2012
This paper offers a first empirical investigation of how labor taxation (income and payroll taxes) affects individuals … morale. -- subjective well-being ; taxation ; public goods …
Persistent link: https://www.econbiz.de/10009681244
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Happy Taxpayers? Income Taxation and Well-Being
Akay, Alpaslan - 2012
This paper offers a first empirical investigation of how labor taxation (income and payroll taxes) affects individuals …
Persistent link: https://www.econbiz.de/10013097866
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Happy Taxpayers? Income Taxation and Well-Being
Akay, Alpaslan - 2013
This paper offers a first empirical investigation of how labor taxation (income and payroll taxes) affects individuals …
Persistent link: https://www.econbiz.de/10013088890
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Wie progressiv ist Deutschland? : Das Steuer- und Transfersystem im Europäischen Vergleich
Peichl, Andreas (contributor); Schaefer, Thilo (contributor) - 2008
Deutschland wird häufig ein im europäischen Vergleich überdurchschnittliches Abgabenniveau bescheinigt. Da dies als eine der Hauptursachen für vergleichsweise schwaches Wachstum und hohe Arbeitslosigkeit gilt, werden in der wirtschaftspolitischen Debatte vermehrt Reformen des progressiven...
Persistent link: https://www.econbiz.de/10003741753