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Labor earnings respond differently to income-tax and to payroll-tax reforms
Lehmann, Etienne; Marical, François; Rioux, Laurence - 2011
the period 2003-2006. We exploit a series of reforms to the income-tax and the payroll-tax schedules that affect … marginal net-of-income-tax rate is around 0.2, while we find no response to the marginal net-of-payroll-tax rate. The … elasticity with respect to the average net-of-tax rates is not significant for the income-tax schedule, while it is close to -1 …
Persistent link: https://www.econbiz.de/10009519898
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Earnings Determination and Taxes: Evidence froma Cohort Based Payroll Tax Reform in Greece
Saez, Emmanuel; Matsaganis, Manos; Tsakloglou, Panos - Institut zur Zukunft der Arbeit <Bonn> - 2010
This paper analyzes the response of earnings to payroll tax rates using a cohort-basedreform in Greece. All individuals who started working on or after 1993 face permanently amuch higher earnings cap for payroll taxes, creating a large and permanent discontinuity inmarginal payroll tax rates by...
Persistent link: https://www.econbiz.de/10009360601
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Labor earnings respond differently to income-tax and to payroll-tax reforms
Lehmann, Etienne; Marical, François; Rioux, Laurence - 2011
the period 2003-2006. We exploit a series of reforms to the income-tax and the payroll-tax schedules that affect … marginal net-of-income-tax rate is around 0.2, while we find no response to the marginal net-of-payroll-tax rate. The … elasticity with respect to the average net-of-tax rates is not significant for the income-tax schedule, while it is close to -1 …
Persistent link: https://www.econbiz.de/10010282442
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Labor income responds differently to income-tax and payroll-tax reforms
Lehmann, Etienne; Marical, François; Rioux, Laurence - 2012
We estimate the responses of gross labor income with respect to marginal and average net-of-tax rates in France over … the period 2003-2006. We exploit a series of reforms to the income-tax and payroll-tax schedules affecting individuals who … earn less than twice the minimum wage. Our estimate for the elasticity of gross labor income with respect to the marginal …
Persistent link: https://www.econbiz.de/10009659356
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Labor income responds differently to income-tax and payroll-tax reforms
Lehmann, Etienne; Marical, François; Rioux, Laurence - 2012
We estimate the responses of gross labor income with respect to marginal and average net-of-tax rates in France over … the period 2003-2006. We exploit a series of reforms to the income-tax and payroll-tax schedules affecting individuals who … earn less than twice the minimum wage. Our estimate for the elasticity of gross labor income with respect to the marginal …
Persistent link: https://www.econbiz.de/10010289360
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Estimating the elasticity of taxable income when earnings responses are sluggish
Vattø, Trine Engh - 2020
Estimates of the elasticity of taxable income (ETI) is conventionally obtained by "stacking" three-year overlapping … should rather estimate the ETI by a dynamic panel data model. When using Norwegian income tax return data for wage earners …
Persistent link: https://www.econbiz.de/10012194943
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Improving work incentives : evaluation of tax policy reform using SRMOD
Ranđelović, Saša; Žarković Rakić, Jelena - 2012
is most pronounced for lower income groups. …
Persistent link: https://www.econbiz.de/10009679049
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Chapter 12. Gender Inequality
Ponthieux, Sophie; Meurs, Dominique - In: Handbook of income distribution : volume 2, (pp. 981-1146). 2015
The chapter examines how the various dimensions of economic inequality between men and women are analyzed today. Beyond the gender wage gap—a central issue—and of course the still far from equal sharing of housework, the chapter also reviews research on gender inequality in access to...
Persistent link: https://www.econbiz.de/10014025339
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Myth and Reality of Flat Tax Reform:Micro Estimates of Tax Evasion Responseand Welfare Effects in Russia
Gorodnichenko, Yuriy; Martinez-Vazquez, Jorge; … - Forschungsinstitut zur Zukunft der Arbeit <Bonn> - 2007
Using micro-level data, we examine the effects of Russia`s 2001 flat rate income tax reformon consumption, income, and …
Persistent link: https://www.econbiz.de/10005860480
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Money vs. time: Family income, maternal labor supply, and child development
Agostinelli, Francesco; Sorrenti, Giuseppe - 2021
comprehensive evidence of the unintended consequences for child development of the Earned Income Tax Credit expansions during the …-off between the income effect (economic resources) and the substitution effect (time and quality of the parent-child interactions …
Persistent link: https://www.econbiz.de/10012439352