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The Biased Effect of Aggregated and Disaggregated Income Taxation on Investment Decisions

Fochmann, Martin - 2014

In a laboratory experiment that allows us to vary the taxation method while keeping the financial outcomes constant, we find clear evidence that aggregated income taxation (comparable to profit taxation) with complete loss deduction induces a sustained bias towards more risky investment...

Persistent link: https://www.econbiz.de/10013054140

Modeling Distortionary Taxation

Chronis, Panagiotis - 2023

There has been a lot of discussion recently regarding the macroeconomic consequences of a distortionary taxation system. However the way this distortionary taxation scheme or instrument is modeled in macroeconomic analysis, as well as the ability of these models to capture the effects implied by...

Persistent link: https://www.econbiz.de/10014260616

A macroeconomic model for the evaluation of labor market reforms

Krebs, Tom; Scheffel, Martin - 2010

of labor market reform on unemployment, growth, and welfare. The model has a large number of risk-averse households who … can invest in risk-free physical capital and risky human capital. Unemployed households receive unemployment benefits and … employment effects: the equilibrium unemployment rate has been reduced by approximately 1.1 percentage points from 7.5 to 6 …

Persistent link: https://www.econbiz.de/10008651589

Public pensions in a multiperiod Mirrleesian income tax model

Bastani, Spencer; Blomquist, Nils Sören; Micheletto, Luca - In: The taxation of pensions, (pp. 51-79). 2018

Persistent link: https://www.econbiz.de/10011912379

Macroeconometric evaluation of active labour market policies in Germany : a dynamic panel approach using regional data

Hujer, Reinhard; Blien, Uwe; Caliendo, Marco; Zeiss, … - 2002

Most evaluation studies of active labour market policies (ALMP) focus on the microeconometric evaluation approach using individual data. However, as the microeconometric approach usually ignores impacts on the non-participants, it should be seen as a first step to a complete evaluation which has...

Persistent link: https://www.econbiz.de/10011414213

Micro-founded tax policy effects in a heterogeneous-agent macro-model

D'Andria, Diego; DeBacker, Jason; Evans, Richard W.; … - 2019

Microsimulation models are increasingly used to calibrate macro models for tax policy analysis. Yet, their potential remains underexploited, especially in order to represent the non-linearity of the tax and social benefit system and interactions between capital and labour incomes which play a...

Persistent link: https://www.econbiz.de/10011994639

Investment Effects of Capital Gains Taxation Under Simultaneous Investment and Abandonment Flexibility

Niemann, Rainer - 2012

The influence of capital gains taxes on investment decisions is a central issue of accounting and public finance research. However, the implications of capital gains taxes on investors' willingness to invest in irreversible projects with entry and exit flexibility have not yet been a focal...

Persistent link: https://www.econbiz.de/10013102136

Sooner or Later? – Paradoxical Investment Effects of Capital Gains Taxation Under Simultaneous Investment and Abandonment Flexibility

Niemann, Rainer; Sureth-Sloane, Caren - 2012

This paper analyzes the impact of capital gains taxation on investment timing decisions for risky investment projects with entry and exit flexibility under differential tax rates for ordinary income and capital gains. We investigate whether capital gains taxation influences immediate and delayed...

Persistent link: https://www.econbiz.de/10014172716

The Elasticity of Taxable Income in New Zealand

Claus, Iris - 2010

This paper reports estimates of the elasticity of taxable income with respect to the net-of-tax rate for New Zealand taxpayers. The elasticity of taxable income was estimated to be substantially higher for the highest income groups. Generally it was higher for men than for women. Changes in the...

Persistent link: https://www.econbiz.de/10013138711

An agent based decentralized matching macroeconomic model

Riccetti, Luca; Russo Frattasi, Alberto; Gallegati, Mauro - In: Journal of economic interaction and coordination : JEIC 10 (2015) 2, pp. 305-332

Persistent link: https://www.econbiz.de/10011378851

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