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How do taxable income responses to marginal tax rates differ by sex, marital status and age? Evidence from Spanish dual income tax

Díaz-Caro, Carlos; Onrubia, Jorge - In: Economics: The Open-Access, Open-Assessment E-Journal 12 (2018) 2018-67, pp. 1-25

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...

Persistent link: https://www.econbiz.de/10011947003

How to Tax Different Incomes?

Jacquet, Laurence; Lehmann, Etienne - 2021

We study the optimal tax system when taxpayers earn different kinds of income by supplying different inputs. Imperfect substitution between inputs allows for general equilibrium effects. We consider any type of cross-base responses to tax changes such as income-shifting. Formalizing the tax...

Persistent link: https://www.econbiz.de/10012658030

How to Tax Different Incomes?

Jacquet, Laurence; Lehmann, Etienne - 2021

Persistent link: https://www.econbiz.de/10012658318

Tributação do capital no Brasil e no mundo

Gobetti, Sérgio Wulff - 2018

the current model of income taxation in Brazil are undergoing a significant international revision, both as a consequence … of the increasing inequality and the maturation of the theory of optimal taxation. This review indicates that both the … progressivity and the taxation of capital income can be made compatible in a neoclassical framework that seeks to balance the search …

Persistent link: https://www.econbiz.de/10012146711

How well does a cash-flow tax on wages approximate an economic income tax on labor income?

Weiss, Martin (contributor) - 2007

The recent German discussion has witnessed increasing interest in the Dual Income Tax. The analysis of its merits, as opposed to those of a comprehensive income tax, is usually conducted with the main argument of the increasing mobility of financial capital in mind. This article pursues an...

Persistent link: https://www.econbiz.de/10003567152

Does the tax system encourage too much education?

Alstadsæter, Annette - 2001

This paper provides an efficiency argument in favour of progressive labour income taxation. When the consumer faces a …

Persistent link: https://www.econbiz.de/10011408409

Taxation of Pensions in Portugal : Is There a Rationale for a Semi-Dual Income Tax System?

Bravo, Jorge Miguel - 2016

adoption of semi-dual income tax in the taxation of public, occupational and private pensions and other retirement income …, taking the Portuguese experience as a possible guide to other countries. The particular effects of pension taxation on the …

Persistent link: https://www.econbiz.de/10012986108

Does the Tax System Encourage Too Much Education?

Alstadsæter, Annette - 2021

This paper provides an efficiency argument in favor of progressive labor income taxation. When the consumer faces a …

Persistent link: https://www.econbiz.de/10013320715

Tributação do capital no Brasil e no mundo

Gobetti, Sérgio Wulff - 2018

Persistent link: https://www.econbiz.de/10011844407

Higher Tax Rates on Labor? Evidence from German Panel Data

Weiss, Martin - In: FinanzArchiv: Public Finance Analysis 65 (2009) 1, pp. 73-92

This contribution investigates the justifiable spread between labor and capital income tax rates under a dual income tax, based on arguments put forth in Nielsen and Sørensen (1997). An efficient generalized instrumental variables estimator proposed by Hausman and Taylor (1981) is employed in a...

Persistent link: https://www.econbiz.de/10004999946