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of flat income taxation in Bulgaria in 2008. Using a calibrated micro-founded endogenous growth model with physical and … of progressive income taxation vis-a-vis flat income taxation. The model demonstrates that significant welfare gains …, measured in terms of per-period consumption, can be realized with the introduction of flat income taxation. In addition, these …
Persistent link: https://www.econbiz.de/10011488496
In this paper, I estimate the effect of increasing labor mobility on personal income tax schedules. I combine rich data on effective personal income tax levels in a panel of OECD countries for the period 1986-2005 with a new Index of Potential Labor Mobility. This index allows to tackle issues...
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aspects simultaneously by integrating taxation into a principalagent model, where the agent is compensated in options … levels of taxation several tax-induced incentive distortions can be identified. …
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of flat income taxation in Bulgaria in 2008. Using a calibrated micro-founded endogenous growth model with physical and … of progressive income taxation vis-a-vis flat income taxation. The model demonstrates that significant welfare gains …, measured in terms of per-period consumption, can be realized with the introduction of flat income taxation. In addition, these …
Persistent link: https://www.econbiz.de/10011518440
Conventional models of equilibrium unemployment typically imply that pro-portional taxes on labor earnings are neutral with respect to unemployment as long as the tax does not affect the replacement rate provided by unem-ployment insurance, i.e., unemployment benefits relative to after-tax...
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