Showing 1 - 10 of 2,555
The paper analyses the changes in tax policy, tax/GDP ratios, tax incidence and income inequality which have taken place in Latin America during the last decade against the background of the changes observed in these variables during the liberal years of the 1980s and 1990s. The paper argues...
Persistent link: https://www.econbiz.de/10010280161
Tax and benefit systems in the enlarged EU vary significantly in size and structure. We examine how taxes and benefits shape income distributions in 19 EU countries, focusing on the differences between Western European countries (EU15) and Eastern European countries (Estonia, Hungary, Poland,...
Persistent link: https://www.econbiz.de/10010288255
Auf der Grundlage von Vergleichen zwischen dem früheren Steuersystem mit der Steuerreform von 2000/2005 und konkurrierenden Alternativen werden in dieser Studie Verteilungsund Umverteilungseffekte auf die Gruppe der Selbständigen (Freie Berufe und Unternehmer) und anderen sozioökonomischen...
Persistent link: https://www.econbiz.de/10010290466
Persistent link: https://www.econbiz.de/10011429433
This study assesses the evolution of inequality in Uruguay during 1981-2010, considered as subperiods built on the …
Persistent link: https://www.econbiz.de/10010319774
the distribution of income is quite unequal. Unlike Uruguay, Chile has one of the more unequal income distributions of the … region. In 2003, Chile had Gini Coefficient of 8.5 points higher than Uruguay. Using micro/simulations, the analysis shows … Uruguay. Social conditions such as social security benefits and the participation of women in the labor market are not …
Persistent link: https://www.econbiz.de/10010289468
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 considerable variations: estimated output multipliers lie...
Persistent link: https://www.econbiz.de/10010294366
Company taxes and taxes on highly skilled labour both influence the attractiveness of a particular region as a location for investment. We measure the effective tax burden on capital investment and on highly qualified labour in 33 locations across Europe and the United States. We then correlate...
Persistent link: https://www.econbiz.de/10010297438
This paper presents an applied general equilibrium model for Germany. The model integrates specific labour market institutions in an otherwise standard general equilibrium framework. There are sectoral wage negotiations for two skill types of workers between firms and trade unions. The...
Persistent link: https://www.econbiz.de/10010298083
With the outbreak of the financial crisis in 2008, European governments extensively intervened to avert a severe economic recession. Taxation is a crucial instrument to achieve such economic objectives, but it also represents a redistributive tool in democratic societies. Generally, left-wing...
Persistent link: https://www.econbiz.de/10010307861