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Taxation and the future of work : how tax systems influence choice of employment form
Milanez, Anna; Bratta, Barbara - 2019
Recent policy discussion has highlighted the variety of ways in which the world of work is changing. One development prevalent in some countries has been an increase certain forms of non-standard work. Is this beneficial, representing increased flexibility in the workforce, or detrimental,...
Persistent link: https://www.econbiz.de/10011991957
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Annex - Taxation and the future of work : how tax systems influence choice of employment form
Milanez, Anna; Bratta, Barbara - 2019
This annex details the tax treatment of standard employees and self-employed workers in eight countries: Argentina, Australia, Hungary, Italy, the Netherlands, Sweden, the United Kingdom and the United States. The accompanying paper models and discusses the labour income taxation, inclusive of...
Persistent link: https://www.econbiz.de/10011991968
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The capacity of governments to raise taxes
Akgun, Oguzhan; Bartolini, David; Cournède, Boris - 2017
This paper investigates the factors that shape governments’ capacity to collect revenue. To do so, it analyses how tax revenue responds to tax rates using evidence from a panel of 34 OECD countries over 1978-2014. The estimations show that the response of revenue to rates weakens as rates...
Persistent link: https://www.econbiz.de/10011732704
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Making income and property taxes more growth-friendly and redistributive in India
Joumard, Isabelle; Thomas, Alastair; Morgavi, Hermes - 2017
Tax reforms are crucial to promoting inclusive growth in India. The replacement of a myriad of consumption taxes by a Goods and Services Tax (GST) will boost India's competitiveness, investment, job creation and tax compliance. The potential to raise additional revenue from taxes on goods and...
Persistent link: https://www.econbiz.de/10011700368
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A demand system for dynamic microsimulation models
Brehe, Mathias - 2006
The application of a microsimulation model as an instrument for economic research enjoys great popularity. The use of … microsimulation is an almost ideal method for the estimation of the impact of tax and allocative transfer reforms. With the … integration of a demand system the field of application of a microsimulation model can be enlarged as well as its potential …
Persistent link: https://www.econbiz.de/10009449063
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Besteuerung von Unternehmensgewinnen im Licht des Konzepts der konsumorientierten Einkommensteuer
Flotyńska, Anna - 2011
concerned with businesses active in Poland during the period 2004-2008. The microsimulation and group simulation methods were …
Persistent link: https://www.econbiz.de/10009449080
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Ein Simulationsmodell der Einkommensbesteuerung auf der Grundlage synthetischer Mikrodaten
Gyárfás, Gábor - 1990
Persistent link: https://www.econbiz.de/10000024112
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Physischer Datenbankentwurf : neue Konzepte für eine praxisorientierte Vorgehensweise am Beispiel des Darmstädter Mikro-Makro-Simulators
Beckmann, Kai - 1999 - Als Ms. gedr
Persistent link: https://www.econbiz.de/10000683456
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The fiscal and equity impact of tax expenditures in the European Union
Barrios Cobos, Salvador; Figari, Francesco; Gandullia, Luca - 2016
EU-wide microsimulation model. We focus on four specific categories of preferential tax treatments affecting personal … income taxation related to housing, pension, education and health expenditures. One key feature of the microsimulation model …
Persistent link: https://www.econbiz.de/10011981910