involving private-sector job placement (the “Wisconsin” programme) and an earned-income tax credit. Also, there is increased …. Microeconomic simulations of taxes and benefits suggest room for augmenting these policies with adjustments to benefits and tax … of tax breaks on pensions. This Working Paper relates to the 2010 OECD Economic Survey of Israel (www …

The U.S. Social Security levy is widely used by economists to illustrate the irrelevance of legal tax incidence for … economic incidence. However, the levy's magnitude in conjunction with an asymmetry in the U.S. federal income tax code make the …

examine the incidence of the introduction in 1988 of tax incentives to retirement savings on contributions to pension funds …This paper uses a Spanish panel of tax returns and another on household expenditure during the period 1985-1991 to … and on savings. We first identify the population cohorts who most used these incentives. Then we use data on the evolution …

Reductions of social security contributions (RSSC) and a basic income (BI) (or the related Negative Income Tax) are …

This paper considers how asymmetric tax treatment, where labour market earnings are taxed but household production is … differences in labour supply responses to tax policy can explain differences in aggregate labour supply and years of education …

the U.S. However, they are much less salient to homeowners with tax escrow. Exploiting geographical variation in tax … escrow, we test how salience affects property tax rates and limits. We instrument for tax escrow using bank holding companies … area. We find that a one standard deviation increase in tax escrow produces about a one standard deviation decrease in …