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Income taxation of US households : facts and parametric estimates
Guner, Nezih; Kaygusuz, Remzi; Ventura, Gustavo - In: Review of economic dynamics 17 (2014) 4, pp. 559-581
Persistent link: https://www.econbiz.de/10011280928
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Estimating dynamic income responses to tax reforms: Swedish evidence
Holmlund, Bertil (contributor);  … - 2008
We study income responses to income tax changes by using a large panel of Swedish tax payers over the period 1991-2002. Changes in statutory tax rates as well as dis-cretionary changes in tax bracket thresholds provide exogenous variations in tax rates that can be used to identify income...
Persistent link: https://www.econbiz.de/10003789306
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Effects of bracket creep and tax reform on average personal income tax burden in Germany
Nam, Chang-woon; Zeiner, Christoph - 2015
This study aims at contributing to the ongoing debates on the bracket creep, whether Germany needs an integration of inflation indexation into its personal income tax system in order to re-duce distortions of tax liabilities and additional tax burdens. On the other hand, Germany has continuously...
Persistent link: https://www.econbiz.de/10011392527
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Progressive Tax Rates, Income Inequality, and Tax Collections : Implications from COVID-19 Restrictions
Goldman, Nathan C.; Sadka, Gil - 2021
During March of 2021, a surprising narrative arose in the media – U.S. states not only did not incur decreases in tax collection during COVID-19, but many states saw substantial increases in collection. We consider this outcome from the perspective of progressive tax rates, income inequality,...
Persistent link: https://www.econbiz.de/10013236864
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Estimating Income Responses to Tax Changes : A Dynamic Panel Data Approach
Holmlund, Bertil; Söderström, Martin - 2021
Recent research on the behavioral effects of income taxes has to a large extent focused on the elasticity of taxable income with respect to the net-of-tax rate, i.e., one minus the marginal tax rate. We offer new evidence on this matter by making use of a large panel of Swedish tax payers over...
Persistent link: https://www.econbiz.de/10013316814
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Weakly progressive : disproportionate higher education attendance and the structure of income taxes
Gubello, Michele; Strecker, Nora Margot - 2022
education. We develop a rational choice model showing that more progressive tax systems increase poorer households' net fiscal … determine a "perverse redistribution", in which poorer households subsidize the higher education for richer households. With …
Persistent link: https://www.econbiz.de/10013447524
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Income taxation of US households : basic facts
Guner, Nezih; Kaygusuz, Remzi; Ventura, Gustavo - 2011
for use in applied work in macroeconomics and public finance. -- taxation ; tax progressivity ; households …We use micro data from the U.S. Internal Revenue Service to document how households' tax liabilities vary with income … children. The data reveals a large dispersion in tax rates and taxes paid. Ranking households according to the average tax …
Persistent link: https://www.econbiz.de/10009233112
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Taxing income or consumption: macroeconomic and distributional effects for Italy
D'Andria, Diego; DeBacker, Jason; Evans, Richard W.; … - 2021
We study a set of tax reforms introducing a budget-neutral tax shift in Italy, from labour income to consumption taxes. To this end we use a microsimulation model to provide the output with which to estimate the parameters of tax functions in an overlapping-generations computable general...
Persistent link: https://www.econbiz.de/10012705235
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The LOTTE system of tax microsimulation models
Jia, Zhiyang; Larsen, Bodil M.; Lian, Bård; Nesbakken, Runa - 2023
distributional effects of commodity taxation (LOTTE-Konsum). In addition to providing descriptions of the designs of the three …
Persistent link: https://www.econbiz.de/10014432182
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Taxation and distribution of income in Brazil: New evidence from personal income tax data
Gobetti, Sérgio Wulff; Orair, Rodrigo Octávio - 2016
This paper presents a critical analysis of income and profit taxes in Brazil, demonstrating how measures adopted in the 1980s and 1990s, as a result of mainstream recommendations, hindered the redistributive role of taxes in the country. Investigation of tax data reveals a high degree of income...
Persistent link: https://www.econbiz.de/10011786264