distributional effects of commodity taxation (LOTTE-Konsum). In addition to providing descriptions of the designs of the three …

tax rates, (2) influence of tax complexity on tax perception, (3) taxation and incentives to work, (4) tax salience, (5 …

tax rates, (2) influence of tax complexity on tax perception, (3) taxation and incentives to work, (4) tax salience, (5 …

. Standard econometric specifications may substantially mis-estimate earnings responses to taxation. …

States. Before 1997, homeowners were subject to capital gains taxation when they sold their houses unless they purchased … gains taxation on home sales. Using 1982–2008 transaction data on single-family houses in 16 affluent towns within the …

’ tax reliefs from a labour market perspective. Based on household income, we analyse the attributes of households receiving …. Our results show that numerous beneficiaries of the general employment tax credit live in households above the median … income, while a higher share of low-income households benefit from the targeted incentives. …

This paper investigates the effects of taxation on migration. It develops a stylized, two country model to examine the … impact of taxation on labor mobility. The theoretical prediction that taxation affects migration decisions is supported by … choices than marginal rates. Moreover, the results suggest that educated migrants are more responsive to taxation than …

-rate income taxation is higher than that in the case of lump-sum taxation. …