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Tax Credits, Income Support and Partnership Decisions

Anderberg, Dan - 2021

This paper considers the potential impact of welfare benefits on the partnership status of women in the UK. Using recent policy reforms to identify the response rate I find that a GBP100/week welfare benefit "partnership penalty" reduces the probability of a woman having a partner by seven...

Persistent link: https://www.econbiz.de/10013316693

The effects of child care subsidies on paid child care participation and labor market outcomes: evidence from the child and dependent care credit

Pepin, Gabrielle - 2020

families' child care costs. The nonrefundable federal CDCC is available to working families with children younger than 13 years … increases annual paid child care participation by 4-5 percent among households with children younger than 13 years old. I also … very young children suggest that CDCC benefits may generate long-run earnings gains. …

Persistent link: https://www.econbiz.de/10012257082

The elasticity of taxable income of low-income earners : bunching evidence from Spain

Gamarra, Ana; Sanz, José Félix; Arrazola Vacas, María - 2022

This paper estimates the elasticity of taxable income (ETI) for Spain. Using the bunchingapproach and administrative tax data from 2008 to 2017, we find evidence of bunching atthe first tax kink (ETI=0.7) and missing mass around the second tax kink (ETI=0.4). Eventhough we detect heterogeneity...

Persistent link: https://www.econbiz.de/10014237150

Tax-price elasticity of charitable donations : evidence from the German taxpayer panel

Adena, Maja - 2014

I estimate permanent and transitory tax-price and income elasticity of charitable giving in Germany using a rich panel data of tax return for the years 2001-2006. Income tax reforms were implemented in 2004 and 2005. The results suggest that the permanent tax-price elasticity varies...

Persistent link: https://www.econbiz.de/10010237654

Optimal Design of Earned Income Tax Credits : Evidence from a British Natural Experiment

Leigh, Andrew - 2010

With many countries considering the adoption of a system of earned income tax credits, it is useful to analyze how different types of credits affect labor supply and earnings. This paper focuses on a 1999 reform to the UK tax credit system, which increased the value of the credit and reduced the...

Persistent link: https://www.econbiz.de/10014071699

How do wage earners respond to a large kink? : evidence on earnings and deduction behavior from Austria

Paetzold, Jörg - 2017

This paper contributes to recent literature emphasizing the importance to identify the different channels along which taxable income responses occur. Using bunching techniques and exploiting a large first kink point where marginal tax rates increase by as much as 38 percentage points, we recover...

Persistent link: https://www.econbiz.de/10011587944

Structural Labour Supply Models and Microsimulation

Aaberge, Rolf - 2018

The purpose of the paper is to provide a discussion of the various approaches for accounting for labour supply responses in microsimulation models. The paper focuses attention on two methodologies for modelling labour supply: the discrete choice model and the random utility – random...

Persistent link: https://www.econbiz.de/10012917091

Taxation and the Earnings of Husbands and Wives : Evidence from Sweden

Gelber, Alexander M. - 2011

This paper examines the response of husbands' and wives' earnings to a tax reform in which husbands' and wives' tax rates changed independently, allowing me to examine the effect of both spouses' incentives on each spouse's behavior. I compare the results to those of more simplified econometric...

Persistent link: https://www.econbiz.de/10013133938

Taxable Income Elasticity and the Anatomy of Behavioral Response : Evidence from Finland

Matikka, Tuomas - 2014

This paper uses extensive Finnish panel data from 1995–2007 to analyze the elasticity of taxable income (ETI). I use individual changes in flat municipal income tax rates as an instrument for the overall changes in marginal tax rates. This instrument is not a function of individual income,...

Persistent link: https://www.econbiz.de/10013058974

Structural labour supply models and microsimulation

Aaberge, Rolf; Colombino, Ugo - 2018

Persistent link: https://www.econbiz.de/10011870677