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and Belgium, focusing in particular on the reforms carried out in the latter. The potential labor supply effect of the … determining the incentives to take up work; (iii) joint assessment of income for both purposes of taxation and benefit eligibility …
Persistent link: https://www.econbiz.de/10012731803
The taxation of bequests can have a positive impact on the labor supply of heirs through wealth effects. This leads to …
Persistent link: https://www.econbiz.de/10011919449
We study three budget-neutral reforms of the German tax and transfer system designed to improve work incentives for people with low incomes: a feasible flat tax reform that provides a basic income which is equal to the current level of the means tested unemployment benefit, and two alternative...
Persistent link: https://www.econbiz.de/10011298903
-distribution method. Poverty and inequality decline overall, since households with children and low income gain, while those who used to …
Persistent link: https://www.econbiz.de/10010297991
We study three budget-neutral reforms of the German tax and transfer system designed to improve work incentives for people with low incomes: a feasible flat tax reform that provides a basic income which is equal to the current level of the means tested unemployment benefit, and two alternative...
Persistent link: https://www.econbiz.de/10011305299
We study three budget-neutral reforms of the German tax and transfer system designed to improve work incentives for people with low incomes: a feasible flat tax reform that provides a basic income which is equal to the current level of the means tested unemployment benefit, and two alternative...
Persistent link: https://www.econbiz.de/10013017226
-distribution method. Poverty and inequality decline overall, since households with children and low income gain, while those who used to …
Persistent link: https://www.econbiz.de/10005098104
The aim of this paper is to apply recently proposed individual welfare measures in the context of random utility models of labour supply. Contrary to the standard practice of using reference preferences and wages, these measures preserve preference heterogeneity in the normative step of the...
Persistent link: https://www.econbiz.de/10008827011
In this paper we empirically derive the welfare effects of a shift from joint taxation with full income splitting to a … revenue neutral system of individual taxation in Germany. For the empirical welfare evaluation we estimate the preference … welfare measure we use, individual taxation would on average increase individual welfare. Moreover, as far as the aggregation …
Persistent link: https://www.econbiz.de/10009579606
We apply recently proposed individual welfare measures in the context of preference heterogeneity, derived from structural labour supply models. Contrary to the standard practice of using reference preferences and wages, these measures preserve preference heterogeneity in the normative step of...
Persistent link: https://www.econbiz.de/10010341149