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theory we then provide a summary of empirical estimates and the methodology underlying the studies. Our conclusion is that …
Persistent link: https://www.econbiz.de/10010268568
theory we then provide a summary of empirical estimates and the methodology underlying the studies. Our conclusion is that …
Persistent link: https://www.econbiz.de/10010275706
The adverse distributional effects of a flat tax are well known and have been documented by empirical research in several countries, including Belgium. Advocates of the flat tax argue, correctly, that many of these studies do not take into account agents' behavioural reactions and possible feed...
Persistent link: https://www.econbiz.de/10010288277
In this paper we consider the problem of financing infrastructure when the regulator faces a budget constraint. The optimal budget-constrained mechanism satisfies four properties. The first property is bunching at the top, that is the more efficient firms produce the same quantity. The second...
Persistent link: https://www.econbiz.de/10010263051
This paper provides new evidences about the determinants of institutional quality. Given the shortcomings of governance indicators, we first discuss the criteria employed to judge institutional quality. Then, we identify the factors that, according to these criteria, shape the quality of...
Persistent link: https://www.econbiz.de/10010288490
This paper reviews the literature on optimal taxation of labour income and the empirical work on labour supply and the elasticity of taxable income in Sweden. It also presents an overview of Swedish taxation of labour income, offers calculations on the development in effective marginal tax rates...
Persistent link: https://www.econbiz.de/10010276729
Of the many labour market Hartz IV reforms that have been implemented in Germany since 2005, the role of short-term unemployment insurance has not received much attention. In this paper we examine distributional effects of labour earnings and unemployment benefits using simulated increases in...
Persistent link: https://www.econbiz.de/10010265773
is behind. The economic theory behind is a human capital approach in a market and non-market context, extended by non … tägliche Lage der Arbeitszeit und ihrer Fragmentierung - und seiner resultierenden Einkommensverteilung. Mit unserem Fokus auf … signifikante Erklärungsmuster zu finden. Die zugrunde liegende Theorie ist der Humankapitalansatz in einem markt- und …
Persistent link: https://www.econbiz.de/10010290511
Diese Dokumentation beschreibt das integrierte Steuer-Transfer-Mikrosimulations- und CGE-Modell FiFoSiM des Finanzwissenschaftlichen Forschungsinstituts an der Universität zu Köln (FiFo). FiFoSiM unterscheidet sich von den bisherigen Steuer- und Transfersimulationsmodellen auf zweierlei Weise...
Persistent link: https://www.econbiz.de/10010297003
This documentation describes FiFoSiM, the integrated tax benefit microsimulation and CGE model of the Center of Public Economics at the University of Cologne. FiFoSiM consists of three main parts. The first part is a static tax benefit microsimulation module. The second part adds a behavioural...
Persistent link: https://www.econbiz.de/10010297012