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How does tax progressivity and household heterogeneity affect Laffer curves?

Holter, Hans A.; Krueger, Dirk; Stepanchuk, Serhiy - 2014

How much additional tax revenue can the government generate by increasing labor income taxes? In this paper we provide a quantitative answer to this question, and study the importance of the progressivity of the tax schedule for the ability of the government to generate tax revenues. We develop...

Persistent link: https://www.econbiz.de/10010428164

How Do Tax Progressivity and Household Heterogeneity Affect Laffer Curves?

Holter, Hans Aasnes - 2019

How much additional tax revenue can the government generate by increasing the level of labor income taxes? In this paper we argue that the degree of tax progressivity is a quantitatively important determinant of the answer to this question. To make this point we develop a large scale overlapping...

Persistent link: https://www.econbiz.de/10012904952

How do tax progressivity and household heterogeneity affect Laffer curves?

Holter, Hans A.; Krueger, Dirk; Stepanchuk, Serhiy - In: Quantitative economics : QE ; journal of the … 10 (2019) 4, pp. 1317-1356

How much additional tax revenue can the government generate by increasing the level of labor income taxes? In this paper, we argue that the degree of tax progressivity is a quantitatively important determinant of the answer to this question. To make this point, we develop a large scale...

Persistent link: https://www.econbiz.de/10012202814

Green tax reform and competitiveness

Koskela, Erkki; Schöb, Ronnie; Sinn, Hans-Werner - 2000

unemployment. As long as the labour tax rate exceeds the energy tax rate, such a reform will increase employment, reduce the … reduction in unemployment is welfare increasing since energy, which the country has to buy at its true national opportunity cost …

Persistent link: https://www.econbiz.de/10010285164

Beyond national institutions: Labour taxes and regional unemployment in Italy

Brunello, Giorgio; Lupi, Claudio; Ordine, Patrizia; … - 2001

By focusing on the Italian experience, we ask whether the relationship between labour taxes and unemployment varies … stronger in the highly industrialised North than in the underdeveloped South, where unemployment is much higher. An important … source of variation in the regional responsiveness of unemployment originates from the fact that regional gross wages in the …

Persistent link: https://www.econbiz.de/10011608786

Beyond national institutions : labor taxes and regional unemployment in Italy

Brunello, Giorgio; Lupi, Claudio; Ordine, Patrizia; … - 2001

By focusing on the Italian experience, we ask whether the relationship between labor taxes and unemployment varies … stronger in the highly industrialized North than in the under-developed South, where unemployment is much higher. An important … source of variation in the regional responsiveness of unemployment originates from the fact that regional gross wages in the …

Persistent link: https://www.econbiz.de/10011397928

Beyond National Institutions : Labor Taxes and Regional Unemployment in Italy

Brunello, Giorgio; Lupi, Claudio; Ordine, Patrizia; … - 2003

Persistent link: https://www.econbiz.de/10014134450

Unions, Labour supply and Structure of Taxation: Equal Tax Bases

Kiander, Jaakko; Holm, Pasi; Koskela, Erkki - Valtion taloudellinen tutkimuskeskus (VATT), Government … - 1995

This paper investigates the employment effects of changes in the structure of taxation and in the tax progression. The contribution is to add endogenous determination of working hours into a union wage setting model. Thus employment effects of any changes in taxation are derived as a labour...

Persistent link: https://www.econbiz.de/10005545833

Tax evasion in a unionised economy

Goerke, Laszlo - 2001

In a unionised labour market, a substitution of a payroll for an income tax will not alter employment if tax obligations are fulfilled. However, if workers or firms can evade taxes this irrelevance result might no longer apply. This will especially be the case if the fine for tax evasion depends...

Persistent link: https://www.econbiz.de/10011404003

Optimal tax progressivity in unionised labour markets: what are the driving forces?

Boeters, Stefan - 2009

the one hand, wages are lowered and unemployment decreases, on the other hand, the individual labour supply decision is … progressivity is below the actual level. A decomposition approach shows that the optimal level is increased by high unemployment and …

Persistent link: https://www.econbiz.de/10010299470