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Removal of renter's illusion : property tax compliance among renters and owner-occupiers
Arbel, Yuval; Fialkoff, Chaim; Kerner, Amichai - In: Regional science & urban economics 66 (2017), pp. 150-174
Persistent link: https://www.econbiz.de/10011792740
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Shifting the tax burden from labor to property : the case of Germany
Paetzold, Jörg; Tiefenbacher, Markus - 2016
reform for Germany, a country in which tax receipts from land are particularly low. More precisely, we assess by how much … social insurance contributions (SIC) can be reduced when Germany switches from its current property tax scheme based on …
Persistent link: https://www.econbiz.de/10011517622
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Nudging taxpayer registration? : field experimental evidence on backfiring incentives
Eguino, Huáscar; Roman, Soraya; Schächtele, Simeon - 2020
suggest that the intervention prompted parts of the population to register and that monetary incentives may be …
Persistent link: https://www.econbiz.de/10012587563
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Improving taxpayer registration through nudging? : field experimental evidence from Brazil
Schächtele, Simeon; Eguino, Huáscar; Roman, Soraya - In: World development : the multi-disciplinary … 154 (2022), pp. 1-16
Persistent link: https://www.econbiz.de/10013262864
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Distributional and revenue effects of a tax shift from labor to property
Paetzold, Jörg; Tiefenbacher, Markus - In: International tax and public finance 25 (2018) 5, pp. 1215-1251
Persistent link: https://www.econbiz.de/10012033260
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Distributional and revenue effects of a tax shift from labor to property
Paetzold, Jörg; Tiefenbacher, Markus - 2016
sources appears underused. This motivates our simulation of a tax shift from labor to property for Germany, a country where …
Persistent link: https://www.econbiz.de/10011584434
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Public provision, commodity demand and hours of work : an empirical analysis
Pirttilä, Jukka; Suoniemi, Ilpo - 2010
Atkinson and Stiglitz (Journal of Public Economics 1976) show that when the government has access to non-linear income taxation and consumer preferences are separable between consumption and leisure, there is no need for differentiated commodity taxation. This paper examines the empirical...
Persistent link: https://www.econbiz.de/10003951573
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Property Tax Limits and Female Labor Supply : Evidence from the Housing Boom and Bust
Liu, Shimeng - 2020
This paper investigates whether and how property tax limits impact female labor supply during the housing boom and bust. Theory predicts that property tax limits increase non-labor income during the housing boom and decrease non-labor income during the bust periods, leading to opposite effects...
Persistent link: https://www.econbiz.de/10012855980
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Property tax limits and female labor supply : evidence from the housing boom and bust
Liu, Shimeng; Yang, Xi - In: Journal of housing economics 50 (2020), pp. 1-17
Persistent link: https://www.econbiz.de/10012653376