The effect of taxes on participation in Registered Retirement Savings Plans between 1982 and 1996 is studied. Interprovincial changes in the tax structure over this period provide identifying variation. Using this variation, I find that taxes influence households' participation decisions, but...

An integral part of Egypt's early 1990's structural reforms were the tax reforms. Among the new laws passed was Income Tax Law (187/93). While this law, among others, brought the Egyptian tax system much closer to that of a modern one, there were still various elements lacking. Recently the...

Since 1983, Social Security benefits have been subject to income taxation, a provision that can significantly increase the marginal income tax rate for older individuals. To assess the impact of this tax, we construct and calibrate a detailed life-cycle model of labor supply, saving, and Social...

Labor supply responses constitute real responses to taxation and are central for policy analysis. This paper estimates the elasticity of labor supply at the intensive margin by applying conventional estimation strategies from the elasticity of taxable income (ETI) literature to administrative...

This paper offers an overview of the thinking on personal income taxation in the Netherlands over the last two centuries. The starting point is the short-lived 1795 income tax, and the subject finds its logical finale in the Income Tax Act 2001. In between lies first a century of mainly...

Since 1983, Social Security benefits have been subject to income taxation, a provision that can significantly increase the marginal income tax rate for older individuals. To assess the impact of this tax, we construct and calibrate a detailed life-cycle model of labor supply, saving, and Social...

This paper analyzes mobility responses to a large, regressive local income tax cut benefiting the top 1% in the Swiss Canton of Obwalden in 2006. DiD estimations comparing Obwalden with neighboring cantons confirm that the reform was successful in increasing the share of rich taxpayers in the...

Given a settled reduction in the present level of tax revenue, and by exploring a very large combinatorial space of tax structures, in this paper we employ a genetic algorithm in order to determine the ‘best' structure of a real world personal income tax that allows for the maximization of the...

Using quasi-experimental variation created by a Pakistani tax reform and administrative data, I estimate behavioral responses to taxation in a low tax capacity environment. I find that taxpayers engage in tax evasion, move into informality, and shift earnings to tax-favored business forms in...

We examine the responses of high-income taxpayers to the increases in the top income tax rates under the Omnibus Budget Reconciliation Act of 1993. We use a large panel of tax returns spanning 1987 to 1996 to estimate the elasticity of taxable income using a difference-in-differences approach....