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Heterogeneity in Income Tax Incidence : Are the Wages of Dangerous Jobs More Responsive to Tax Changes than the Wages of Safe Jobs?
Powell, David - 2010
Income taxes distort the relationship between wages and non-taxable amenities. When the marginal tax rate increases …
Persistent link: https://www.econbiz.de/10013135246
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Shifting the burden of corporate taxes : heterogeneity in direct wage incidence
Moore, Nils aus dem - 2014
We contribute to the empirical literature on the effective incidence of corporate income taxation. We focus on the so-called direct incidence via the wage bargaining process. Building on the innovative framework of Arulampalam, Devereux and Maffini (2012), we analyze the importance of various...
Persistent link: https://www.econbiz.de/10010487063
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The Direct Incidence of Corporate Income Tax on Wages
Arulampalam, Wiji - 2010
We examine the extent to which taxes on corporate income are directly shifted onto the workforce. We use data on 55,082 companies located in nine European countries over the period 1996-2003. We identify this direct shifting through cross-company variation in tax liabilities, conditional on...
Persistent link: https://www.econbiz.de/10013136304
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Income taxes and the composition of pay
Brunello, Giorgio (contributor); Comi, Simona (contributor);  … - 2006
According to the standard principal-agent model, the optimal composition of pay should balance the provision of incentives with the individual demand for insurance. Do income taxes alter this balance? We show that the relative share of PRP on total pay is reduced by higher average taxes, and is...
Persistent link: https://www.econbiz.de/10003344612
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Tax effects on work activity, industry mix and shadow economy size : evidence from rich-country comparisons
Davis, Steven J. (contributor);  … - 2004 - [Elektronische Ressource]
Guided by a simple theory of task assignment and time allocation, we investigate the long run response to national differences in tax rates on labor income, payrolls and consumption. The theory implies that higher tax rates reduce work time in the market sector, increase the size of the shadow...
Persistent link: https://www.econbiz.de/10002099742
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Tax Effects on Work Activity, Industry Mix and Shadow Economy Size : Evidence from Rich-Country Comparisons
Davis, Steven J. - 2007
Guided by a simple theory of task assignment and time allocation, we investigate the long run response to national differences in tax rates on labor income, payrolls and consumption. The theory implies that higher tax rates reduce work time in the market sector, increase the size of the shadow...
Persistent link: https://www.econbiz.de/10012776577
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Estimating the elasticity of taxable income when earnings responses are sluggish
Vattø, Trine Engh - 2020
differences in the estimation. In effect, this means that the ETI estimate is an average of first-, second-, and third … over a 14-year period (1995-2008) in the estimation, an ETI estimate of 0.15 is obtained from the dynamic specification …
Persistent link: https://www.econbiz.de/10012194943
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Income taxes, gross hourly wages, and the anatomy of behavioral responses : evidence from a Danish tax reform
Sumiya, Kazuhiko; Bagger, Jesper - 2022
This paper provides quasi-experimental evidence on the effects of income taxes on gross hourly wages by utilizing … effects across income levels. For low-income workers, taxes have negative and dynamic effects on wages. Their elasticity of … wages (with respect to net-of-marginal-tax rates) is close to one. For higher-income workers, the effects are small and …
Persistent link: https://www.econbiz.de/10013346990
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Rejuvenating Greece's labour market to generate more and higher-quality jobs
Bulman, Tim - 2020
Greece’s labour market entered the COVID-19 shock following several years of sustained employment growth and with wages …
Persistent link: https://www.econbiz.de/10012304424
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Bunching and non-bunching at kink points of the Swedish tax schedule
Bastani, Spencer; Selin, Håkan - 2012
Recent microeconometric studies of taxpayer' responsiveness to taxation have shown that intensive margin labor supply and earnings elasticities typically are modest and sometimes equal to zero. However, a common view is that long-run responses might still be large since micro-estimates are...
Persistent link: https://www.econbiz.de/10009571270