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This paper uses a lifetime income simulation model to examine the effects on inequality and progressivity of extending … the time period over which income is measured. The income tax schedule typically displays increasing marginal rates, and … there is a substantial amount of relative income mobility, along with a systematic variation in average incomes over the …
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Which role do individual income prospects play in the decision to be an entrepreneur rather than an employee? In a … earnings deter risk-averse individuals. In this paper I analyse the expected value and variance of income in self … German income tax reduction of 2000 induced smaller exit rates out of self-employment for men and smaller entry rates for …
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strong income gradient in tax response within the top, underlining the importance to study even small top groups separately …. Several mechanisms are investigated. Tax-driven income shifting between wage and capital income is important in the very top …
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