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Alternatives to paying child benefit to the rich : means testing or higher tax?
Apps, Patricia; Rees, Ray; Thoresen, Thor Olav; Vattø, … - 2021
The American Rescue Plan Act of 2021 implies that the US is effectively moving towards a general child benefit. However, the amount paid out is dependent on income, similar to schemes in several other countries. In the present paper, we argue that instead of suppressing the labour supply of...
Persistent link: https://www.econbiz.de/10012800676
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Why the Henry Review Fails on Family Tax Reform
Apps, Patricia F. - 2010
While acknowledging the importance of fairness and the need to avoid creating disincentives in the design of tax reform, the Henry Review recommends a simplified Personal Income Tax and child payments withdrawn on a single family income test. This paper shows that the proposed reforms would...
Persistent link: https://www.econbiz.de/10014192440
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Personal income tax reforms and tax progressivity in Slovenia, 1991 - 2012
Stanovnik, Tine; Verbič, Miroslav - In: Financial theory and practice 38 (2014) 4, pp. 442-463
Persistent link: https://www.econbiz.de/10010458527
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The return to work and how it is taxed : a dynamic perspective
Brewer, Mike; Dias, Mónica Costa; Shaw, Jonathan - 2018
This paper provides an empirical account of the dynamic return to work, and how this is affected by taxes and benefits. In doing so we bring the insights from the literature on dynamic labour supply to the issue of estimating the financial return to work and how it is taxed, where the past...
Persistent link: https://www.econbiz.de/10011923698
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Earnings responses to even higher taxes
Miao, Dingquan; Selin, Håkan; Söderström, Martin - 2022
We exploit a recent Swedish tax reform, implying higher marginal tax rates for the top 5% of the earnings distribution …, to learn about earnings responses in an economy where taxes already are high. Using a simple and graphical cross … sectional method, we estimate earnings elasticities in the range 0.13-0.16. We interpret the response using a simulation model …
Persistent link: https://www.econbiz.de/10013256492
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Reform proposal for marriage taxation in Germany : de facto income splitting with a low transferable amount
Bach, Stefan; Fischer, Björn; Haan, Peter; Wrohlich, … - In: DIW weekly report : economy, politics, science : a … 10 (2020) 41/42, pp. 423-432
Two traditional options for reforming Ehegattensplitting, the joint taxation of married couples with full income splitting, are de facto income splitting (Realsplitting) or individual taxation with a transferable personal allowance. However, these proposals do not significantly reduce the...
Persistent link: https://www.econbiz.de/10012301541
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Human capital mobility : implications for efficiency, income distribution, and policy
Wildasin, David E. - 2014
Mobility of highly-skilled workers affects and is affected by labor market conditions, taxes, and other policies. This paper documents the demographic and fiscal importance of international migration, especially in aging societies, reviews the efficiency and distributional effects of mobility,...
Persistent link: https://www.econbiz.de/10010354844
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Taxing top earners : a human capital perspective
Badel, Alejandro; Huggett, Mark - 2015
Persistent link: https://www.econbiz.de/10011485744
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Saving and wealth inequality
De Nardi, Mariacristina; Fella, Giulio - 2017
and human capital, by preference heterogeneity, by rate of return heterogeneity, by entrepreneurship, by richer earnings …
Persistent link: https://www.econbiz.de/10011671879
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Adult learning, economic growth and the distribution of income
Stauvermann, Peter; Kumar, Ronald Ravinesh - In: Economies : open access journal 6 (2018) 1, pp. 1-12
Technological change causes three consequences: it guarantees economic growth, it requires employees to acquire more skills and human capital, and it increases inequality if employees are not capable adapting to new technologies. The second consequence makes it almost necessary for employees to...
Persistent link: https://www.econbiz.de/10011849808