Showing 1 - 10 of 1,069
Persistent link: https://www.econbiz.de/10012058123
there may exist any country differences in attitude toward taxation and redistribution. We find that effort is significantly …
Persistent link: https://www.econbiz.de/10012036676
Persistent link: https://www.econbiz.de/10000053901
Persistent link: https://www.econbiz.de/10003762551
-seeking preferences justify heavier taxation of income because this serves to internalise the negative externality that the pursuit of … function in such a model, and discuss potential implications for optimal income taxation. …
Persistent link: https://www.econbiz.de/10003779044
The gains in life expectancy are expected to double the dependency ratio and increase population by 10% in Switzerland until 2050. To quantify the effects on pensions, taxes and social contributions, we use an overlapping generations model with five margins of labor supply: labor market...
Persistent link: https://www.econbiz.de/10011416024
Persistent link: https://www.econbiz.de/10011283053
Belgium has seen major changes in its tax-benefit system over the past twenty years. These changes have, to a large extent, co-determined the evolution of disposable incomes of Belgian households on one hand, and their incentives to work on the other. In this paper we assess equity and...
Persistent link: https://www.econbiz.de/10011287627
-neutral tax systems on labor supply. We find that working tax credit and gender-based taxation boost it, with the effects of the … former being concentrated on low educated women. Conversely, joint taxation implies a drop in the participation rate. …
Persistent link: https://www.econbiz.de/10011288764
Most empirical studies on the impact of labour income taxation on the labour supply behaviour of households use a … unitary modelling approach. In this paper we empirically analyze income taxation and the choice of working hours by combining …
Persistent link: https://www.econbiz.de/10011379628