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Tax policy and employment : how does the Swedish system fare?
Pirttilä, Jukka; Selin, Hakan - 2011
This paper reviews the literature on optimal taxation of labour income and the empirical work on labour supply and the elasticity of taxable income in Sweden. It also presents an overview of Swedish taxation of labour income, offers calculations on the development in effective marginal tax rates...
Persistent link: https://www.econbiz.de/10009010517
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Capital income taxation and the mirrlees review
Apps, Patricia; Rees, Ray - 2012
The Mirrlees Review of the UK tax system, together with its companion volume of research papers, can be expected to influence future discussions of tax reform. Indeed, this can already be recognised in the Henry Review. As far as income taxation is concerned, the most substantive recommendation...
Persistent link: https://www.econbiz.de/10009548071
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Reforming Family Taxation in Germany - Labor Supply vs. Insurance Effects
Fehr, Hans - 2013
The present paper quantifies the economic consequences of eliminating the system of income splitting in Germany. We apply a dynamic simulation model with overlapping generations where single and married agents have to decide on labor supply and homework facing income and lifespan risk. The...
Persistent link: https://www.econbiz.de/10013076397
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Tax-Benefits Reforms and the Labor Market : Evidence from Belgium and Other EU Countries
Orsini, Kristian - 2007
During the last decade, several EU countries have tried to tackle unemployment and low activity rates through extensive tax cuts. In an effort to encourage the taking up of work - especially amongst the less productive workers - policymakers have shown increasing interest in targeted tax and...
Persistent link: https://www.econbiz.de/10012731803
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Labor Supply Responsiveness to Tax Reforms
Sigaard, Hans - 2022
Labor supply responses constitute real responses to taxation and are central for policy analysis. This paper estimates the elasticity of labor supply at the intensive margin by applying conventional estimation strategies from the elasticity of taxable income (ETI) literature to administrative...
Persistent link: https://www.econbiz.de/10014077632
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Bunching and adjustment costs : evidence from cypriot tax reforms
Mavrokonstantis, Panos; Seibold, Arthur - 2022
eliminate income tax kinks in Cyprus. Reduced-form evidence reveals substantial adjustment frictions attenuating bunching and de-bunching … responses. Combining the empirical bunching moments with a structural model of frictional earnings supply, adjustment costs are … bunching at a kink is costlier than de-bunching away from the kink. Finally, we find that self-employed individuals face …
Persistent link: https://www.econbiz.de/10013206133
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Fertility and family labor supply
Jakobsen, Katrine M.; Jørgensen, Thomas H.; Low, Hamish - 2022
We study the role of fertility adjustments for the labor market responsiveness of men and women. First, we use longitudinal Danish register data and tax reforms from 2009 to provide new empirical evidence on asymmetric fertility adjustments to tax changes of men and women. Second, we quantify...
Persistent link: https://www.econbiz.de/10013205307
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Tax reform in Japan: The case of personal taxes
Horioka, Charles Yuji; Sekita, Shizuka - 2006
In this paper, we conduct a theoretical analysis of personal taxes (defined to include consumption and income taxes), describe and evaluate the past and present structure of personal taxes in Japan, and based on our findings, make a number of policy recommendations about how to reform personal...
Persistent link: https://www.econbiz.de/10010332244
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Structural labour supply models and microsimulation
Aaberge, Rolf; Colombino, Ugo - 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/10011870677
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Tax policy and employment: How does the Swedish system fare?
Pirttilä, Jukka; Selin, Håkan - 2011
This paper reviews the literature on optimal taxation of labour income and the empirical work on labour supply and the elasticity of taxable income in Sweden. It also presents an overview of Swedish taxation of labour income, offers calculations on the development in effective marginal tax rates...
Persistent link: https://www.econbiz.de/10010276729