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Mehr Arbeitsplätze im unteren Bereich des Arbeitsmarktes werden häufig durch die hohe Steuerbelastung verhindert. Derhalb wurden in mehreren europäischen Ländern Initiativen gestartet, um in diesem Teil des Arbeitsmarktes neue Arbeitsplätze zu schaffen. In diesem Artikel werden diese...
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on being in employment. This paper surveys recent tax-benefit reforms in Germany, the Netherlands, Italy, The UK, France … and Belgium, focusing in particular on the reforms carried out in the latter. The potential labor supply effect of the …
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Consumption taxes are often considered as the most anti-redistributive component of the tax system. Yet, very few estimates, and fewer international comparisons of the redistributive impact of consumption taxes exist in the literature, due to scarce data on household expenditures. We use...
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increase GDP per capita in the medium term. This paper analyses for Ireland the consequences of such a shift in the tax mix. In … an adverse effect on income distribution, due to Ireland’s high rates of home ownership throughout the income …
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