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Income Taxation, Transfers and Labour Supply at the Extensive Margin
Benczúr, P.; Kátay, G.; Kiss, A.; Rácz, O. - Banque de France - 2014
This paper estimates the effect of income taxation and transfers on labour supply at the extensive margin, i.e., the … gains to work for low earners, making them even more responsive to wages and taxation. Overall, we find that a single …
Persistent link: https://www.econbiz.de/10010891766
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Drivers of participation elasticities across Europe : gender or earner role within the household?
Bartels, Charlotte; Shupe, Cortnie - 2021
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...
Persistent link: https://www.econbiz.de/10012617680
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Taxation and distribution of income in Brazil: New evidence from personal income tax data
Gobetti, Sérgio Wulff; Orair, Rodrigo Octávio - 2016
This paper presents a critical analysis of income and profit taxes in Brazil, demonstrating how measures adopted in the 1980s and 1990s, as a result of mainstream recommendations, hindered the redistributive role of taxes in the country. Investigation of tax data reveals a high degree of income...
Persistent link: https://www.econbiz.de/10011786264
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On the optimal provision of social insurance
Krueger, Dirk; Ludwig, Alexander - 2015
social insurance against idiosyncratic wage risk, but distort the education decision of households. Optimally chosen tertiary …
Persistent link: https://www.econbiz.de/10011285457
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Zunächst vor der eigenen (Kirchen-)Tür kehren!
Mandler, Peter - In: Wirtschaftsdienst : Zeitschrift für Wirtschaftspolitik 93 (2013) 7, pp. 484-487
that campaigns for a specific type of distribution of taxation burden should at first apply the underlying principles to …
Persistent link: https://www.econbiz.de/10009774854
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Taxation and distribution of income in Brazil : new evidence from personal income tax data
Gobetti, Sérgio Wulff; Orair, Rodrigo Octávio - 2016
This paper presents a critical analysis of income and profit taxes in Brazil, demonstrating how measures adopted in the 1980s and 1990s, as a result of mainstream recommendations, hindered the redistributive role of taxes in the country. Investigation of tax data reveals a high degree of income...
Persistent link: https://www.econbiz.de/10011459778
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On the optimal provision of social insurance
Krueger, Dirk; Ludwig, Alexander - 2015
social insurance against idiosyncratic wage risk, but distort the education decision of households. Optimally chosen tertiary …
Persistent link: https://www.econbiz.de/10011539893
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The Demand for Income Tax Progressivity in the Growth Model
Carroll, Daniel - 2011
savings. Households have permanent differences with respect to their labor productivity and their discount factors. The … distribution. Support for a high degree of progressivity is widespread. In the long run, households that vote for lower …
Persistent link: https://www.econbiz.de/10013130521
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Optimal Progressive Taxation and Education Subsidies in a Model of Endogenous Human Capital Formation
Krueger, Dirk - 2013
ex-ante heterogenous households. In addition to the standard distortions of labor supply progressive taxes also impede …
Persistent link: https://www.econbiz.de/10013081946
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From Mumbai to Shanghai, With a Side Trip to Hong Kong : China, India, and the Future of Progressive Taxation in an Asian-Led World
Livingston, Michael A. - 2014
Progressive taxation has historically been discussed primarily in the context of developed, Western nations. This … further evaluates the progressivity problem as a case study in comparative taxation and the need to develop a more …
Persistent link: https://www.econbiz.de/10013070892