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Introducing Family Tax Splitting in Germany: How Would It Affect the Income Distribution and Work Incentives?
Steiner, Viktor; Wrohlich, Katharina - Institute for the Study of Labor (IZA) - 2006
on a behavioral micro-simulation model which integrates an empirical household labor supply model into a detailed tax …
Persistent link: https://www.econbiz.de/10005233741
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Introducing Family Tax Splitting in Germany: How Would It Affect the Income Distribution, Work Incentives, and Household Welfare?
Steiner, Viktor; Wrohlich, Katharina - In: FinanzArchiv: Public Finance Analysis 64 (2008) 1, pp. 115-142
empirical analysis is based on a behavioral microsimulation model, which integrates an empirical household labor-supply model …
Persistent link: https://www.econbiz.de/10005582157
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The Recent Reforms of the Italian Personal Income Tax: Distributive and Efficiency Effects
BALDINI, Massimo; PACIFICO, Daniele - In: Rivista Italiana degli Economisti 14 (2009) 1, pp. 191-218
using a static microsimulation model. In the second stage we focus on the labour supply effects by means of a structural …
Persistent link: https://www.econbiz.de/10008629739
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The recent reforms of the Italian personal income tax: distributive and efficiency effects
Baldini, Massimo; Pacifico, Daniele - Dipartimento di Economia "Marco Biagi", Università … - 2009
using a static microsimulation model. In the second stage we focus on the labour supply effects by means of a structural …
Persistent link: https://www.econbiz.de/10008492916
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The recent reforms of the Italian personal income tax: distributive and efficiency effects
Baldini, Massimo; Pacifico, Daniele - Dipartimento di Economia "Marco Biagi", Università … - 2009
using a static microsimulation model. In the second stage we focus on the labour supply effects by means of a structural …
Persistent link: https://www.econbiz.de/10008496370
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Effects of flat tax reforms in Western Europe on equity and efficiency
Peichl, Andreas; Paulus, Alari - Finanzwissenschaftlichen Forschungsinstitut, … - 2007
The flat income tax has become increasingly popular recently, yet its implementation is limited to Eastern Europe. We analyse the distributional and e? ciency effects of flat tax scenarios for Western European countries. Our simulations show that flat tax rates required to attain revenue...
Persistent link: https://www.econbiz.de/10005083039
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Effects of Flat Tax Reforms in Western Europe on Income Distribution and Work Incentives
Paulus, Alari; Peichl, Andreas - Institute for the Study of Labor (IZA) - 2008
The flat income tax has become increasingly popular recently, yet its implementation is limited to Eastern Europe. We analyse the distributional and efficiency effects of flat tax scenarios for Western European countries. Our simulations show that flat tax rates required to attain revenue...
Persistent link: https://www.econbiz.de/10005763673
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Analysis of changes in the tax and transfer system with a behavioural microsimulation model
Benczúr, Péter; Kátay, Gábor; Kiss, Áron; Reizer, … - In: MNB Bulletin 6 (2011) 3, pp. 15-27
In this study, using a new microsimulation model, we estimate the long-term fiscal and labour market effects of the …
Persistent link: https://www.econbiz.de/10010612982
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The Impact of Income Taxation on the Ratio between Reservation and Market Wages and the Incentives for Labour Supply
Caliendo, Marco; Gambaro, Ludovica; Haan, Peter - Institute for the Study of Labor (IZA) - 2007
This paper extends previous research about the determinants of reservation wages by analysing the effect of progressive income taxation on the ratio between reservation and net market wages. Based on micro data for Germany (SOEP) we show that joint income taxation in Germany which discriminates...
Persistent link: https://www.econbiz.de/10005761896
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The Impact of Income Taxation on the Ratio between Reservation and Market Wages and the Incentives for Labour Supply
Caliendo, Marco; Gambaro, Ludovica; Haan, Peter - DIW Berlin (Deutsches Institut für Wirtschaftsforschung) - 2007
This paper extends previous research about the determinants of reservation wages by analysing the effect of progressive income taxation on the ratio between reservation and net market wages. Based on micro data for Germany (SOEP) we show that joint income taxation in Germany which discriminates...
Persistent link: https://www.econbiz.de/10004963606