taxable income, reacts to changes in marginal tax rates. In this study we use a rich panel data set and a sequence of tax … reforms that took place in Sweden during the 1980's to estimate the elasticity of the hourly wage rate with respect to the net-of-tax … rate. While carefully accounting for the endogeneity of marginal tax rates as well as other factors that determine wage …

The stance of fiscal policy in Germany changed in the course of 1999. Government expenditures were cut, significant tax … reductions are intended. Fiscal policy fosters the growth of the economy. However, the tax cuts are by far not as large as is …

Tax reform is a permanent topic of the economic policy debate in Germany. The paper presents a radical reform proposal … (as well as a survey of other proposals) and describes some steps towards the realization of the proposal. The tax system … proposed mainly consists of a value added tax, a flat wage income tax, and a cash flow tax. The proposal resembles the proposal …

couples by applying a behavioural micro-simulation tax-benefit model. The Tax-Benefit Model applied is the static micro-simulation … behavioural micro-simulation tax-benefit are performed at national and regional level. Our main finding is that changes in labour … model of EUROMOD. A household labour supply model is simulated with different tax rules where MGI is an option. The …

This paper studies regional output asymmetries following U.S. federal tax shocks. We estimate a vector autoregressive … model for each U.S. state, utilizing the exogenous tax shock series recently proposed by Romer and Romer (2010) and find … differences in the magnitude of regional tax multipliers suggests that industry composition of output and sociodemographic …

proposed that governments running a deficit should be forced to generate additional tax revenue. We show that this deficit …