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Relative consumption and tax evasion
Goerke, Laszlo - 2013
Relative consumption effects or status concerns that feature jealousy (in the sense of Dupor and Liu, AER 2003) boost consumption expenditure. If consumption is financed by labour income, such status considerations increase labour supply and, hence, the tax base. A higher taxable income, in...
Persistent link: https://www.econbiz.de/10010319761
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Relative consumption and tax evasion
Goerke, Laszlo - 2013
Relative consumption effects or status concerns that feature jealousy (in the sense of Dupor and Liu, AER 2003) boost consumption expenditure. If consumption is financed by labour income, such status considerations increase labour supply and, hence, the tax base. A higher taxable income, in...
Persistent link: https://www.econbiz.de/10010291499
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The impact of inflation on income tax and social insurance contributions in Europe
Immervoll, Herwig - 2000
Inflation can alter the characteristics of tax- and contribution systems in numerous ways. This paper demonstrates how … inflation alters the distributive properties of nominally defined tax systems and looks at the impact of the tax revenues and … comparisons of the distributive consequences of the inflation induced erosion of tax-band limits, thresholds, deductions, tax …
Persistent link: https://www.econbiz.de/10010331362
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Deflation and Relative Prices: Evidence from Japan and Hong Kong
Gerlach, Stefan; Kugler, Peter - 2007
inflation should differ between inflation and deflation episodes, using data for Japan and Hong Kong. We use a random … during both the inflation and deflation periods, and the parameter on the second moment changes sign in the deflation period …, as the theory predicts. …
Persistent link: https://www.econbiz.de/10011390613
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Taxes and pensions
Diamond, Peter - 2009
Pension benefit rules depend on individual history far more than taxes do, and age plays a much larger role in pension determination than in tax determination. Apart from some simulation studies, theoretical studies of optimal tax design typically contain neither a mandatory pension system nor...
Persistent link: https://www.econbiz.de/10010272934
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Human capital formation and tax evasion
Goerke, Laszlo - 2012
A strictly risk-averse individual with an exogenous gross income in period one can acquire human capital in the same period and evade taxes. Period-two income rises with educational investments in period one and can also be hidden from tax authorities. It is shown that a greater tax...
Persistent link: https://www.econbiz.de/10010280807
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Risk-taking-neutral background risk
Franke, Guenter; Schlesinger, Harris; Stapleton, Richard C. - 2013
We define a class of risk-taking-neutral (RTN) background risks. These background risks have the property that they will not alter decisions made with respect to another risk, for individuals with HARA utility. If we wish to compare a decision made with and without some exogenous background...
Persistent link: https://www.econbiz.de/10010291486
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The Taxing Deed of Globalization
Egger, Peter; Nigai, Sergey; Strecker, Nora - 2016
We examine the effects of globalization on the size and composition of tax revenues, worker-specific tax burdens, and effective average labor income tax rates using a unique international database on income tax calculators. We find that due to increasing mobility of firms and high-income...
Persistent link: https://www.econbiz.de/10011725459
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Essays on empirical macroeconomics
Mehrotra, Aaron - 2006
unaltered by deflation, a further stimulative impact is difficult to implement once the zero bound is hit.This can be due to …
Persistent link: https://www.econbiz.de/10012148898
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A deepening freeze: More adults than ever are paying higher-rate tax
Delestre, Isaac; Waters, Tom - 2023
In April, the UK entered the second year of a six-year freeze in the cash value of income tax thresholds - a policy set to become the single biggest tax-raising measure since the 1970s. This is the latest in a long line of measures (by successive governments) that have hugely increased the scope...
Persistent link: https://www.econbiz.de/10014470246