The Israeli EITC program is based on individual incomes, unlike the EITC programs in the US and the UK, which supplement low-income families' earnings according to the combined family income. Using a large administrative panel dataset of tax and benefit records, and the natural experiment...

The assumption that household income is strongly and positively correlated with a household's real standard of living provides the basis for the joint taxation of families, which has the effect of discriminating against married women as second earners. This paper shows, in the context of a model...

We compute participation tax rates across the EU and find that work disincentives inherent in tax-benefit systems largely depend on household composition and the individual's earner role within the household. We then estimate participation elasticities using an IV group estimator that enables us...

This paper studies the speed at which workers' pre-tax earnings respond to tax changes along the intensive margin. We do so in the context of Germany, where a large discontinuity — or notch — in the tax schedule induces sharp bunching in the earnings distribution. We analyze earnings...

Recent research on the behavioral effects of income taxes has to a large extent focused on the elasticity of taxable income with respect to the net-of-tax rate, i.e., one minus the marginal tax rate. We offer new evidence on this matter by making use of a large panel of Swedish tax payers over...

This paper provides a technical description of the overlapping generations model used by the Joint Research Centre to analyse tax policy reforms, including in particular pension and demographic issues. The main feature of the EDGE-M3 model lies in its high level of disaggregation and the close...

Die vorliegende Arbeit soll einen Beitrag zur Klärung der Frage leisten, ob das Ehegattensplitting, wie in vielen Arbeiten behauptet, einen negativen Einfluss auf das Arbeitsverhalten verheirateter Frauen hat. Hierzu wird für Deutschland erstmals ein quasi-experimenteller Ansatz gewählt, bei...

Zum Ehegattensplitting des deutschen Einkommensteuerrechts mehren sich die Stimmen, die darin eine Diskriminierung sehen. Dieser Beitrag stellt dieser Vermutung eine Gegendarstellung gegenüber. Zum einen folgt danach, dass diese Diskriminierung selbstselektionsbedingt und somit keineswegs eine...

The aim of this paper is to analyse how Spanish taxpayers responded to the introduction of the dual personal income tax model in 2007. The authors estimate the elasticity of taxable income (ETI) with respect to the marginal net tax rate for different groups of taxpayers by sex, marital status...

The influence of politics on economic policy is not fully understood. The challenge to ensure political inclusiveness and economic prosperity remains. Perhaps, one way to attain this objective is by increasing political competition. This paper gathers empirical evidence from Pakistan, a country...