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EWIGE 2 : update and extension of the EUROMOD wealth taxation project
Boone, Jonas; Derboven, Johannes; Figari, Francesco; … - 2019
the current direct taxes a microsimulation model such as EUROMOD is needed. Integrating the HFCS data in EUROMOD makes it … converted into a EUROMOD database for six countries that were part of the first wave of the HFCS. More specifically, the HFCS-EUROMOD … the pilot study and 11 new ones). We discuss the process of how the HFCS data have been transformed to fit the EUROMOD …
Persistent link: https://www.econbiz.de/10012025203
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The wealth distribution and redistributive preferences : evidence from a randomized survey experiment
Albacete, Nicolas; Fessler, Pirmin; Lindner, Peter - 2022
Persistent link: https://www.econbiz.de/10013269590
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Reducing the income tax burden for households with children : an assessment of the child tax credit reform in Austria
Christl, Michael; De Poli, Silvia; Vargas, Janos - 2019
reform using the microsimulation model EUROMOD. Second, we estimate labour supply impacts of the reform based on a structural …
Persistent link: https://www.econbiz.de/10012154574
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Reducing the income tax burden for households with children : an assessment of the child tax credit reform in Austria
Christl, Michael; De Poli, Silvia; Varga, Janos - 2020
reform using the microsimulation model EUROMOD. Second, we estimate labour supply impacts of the reform based on a structural …
Persistent link: https://www.econbiz.de/10012156933
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The impact of tax benefits on female labor supply and income distribution in Spain
Ayala Cañón, Luis; Paniagua, Milagros - In: Review of Economics of the Household 17 (2019) 3, pp. 1025-1048
Persistent link: https://www.econbiz.de/10012219222
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Reducing the income tax burden for households with children : an assessment of the child tax credit reform in Austria
Christl, Michael; De Poli, Silvia; Varga, Janos - 2020
level. First, we assess the fiscal and distributional impact of this reform using EUROMOD. Second, we estimate labour supply …
Persistent link: https://www.econbiz.de/10012175967
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Reducing the income tax burden for households with children : an assessment of the child tax credit reform in Austria
Christl, Michael; De Poli, Silvia; Varga, Janos - In: Fiscal studies : the journal of the Institute for … 43 (2022) 2, pp. 151-177
Persistent link: https://www.econbiz.de/10013333061
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Taxing household energy consumption in the EU : the tax burden and its redistributive effect
Amores, Antonio F.; Maier, Sofia; Ricci, Mattia - In: Energy policy 182 (2023), pp. 1-25
Persistent link: https://www.econbiz.de/10014479340
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Taxing wealth : evidence from Switzerland
Brülhart, Marius; Gruber, Jonathan; Krapf, Matthias; … - 2016
We study the effects of wealth taxation on reported wealth. Our analysis is based on data for Switzerland, which has the highest rate of annual wealth taxation in the developed world. While the wealth tax base is defined at the federal level, tax rates vary considerably across locations and over...
Persistent link: https://www.econbiz.de/10011497769
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Wealth taxation and charitable giving
Ring, Marius A. K.; Thoresen, Thor Olav - 2022
We provide novel evidence on the linkages between capital taxation and charitable giving on three fronts. First, we use quasi-experimental variation in the annual Norwegian wealth tax to study the effect on how much households give. Inconsistent with the notion that households give more in order...
Persistent link: https://www.econbiz.de/10013177116