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Year of publication
Subject
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Lohnsteuer 1,619 Wage tax 1,486 Theorie 822 Theory 821 Kapitalertragsteuer 357 Einkommensteuer 354 Capital income tax 345 Income tax 326 Steuerwirkung 283 Tax effects 282 Deutschland 277 Optimal taxation 274 Optimale Besteuerung 274 Germany 236 Quellensteuer 216 Withholding tax 205 Arbeitsangebot 177 Labour supply 176 Steuerreform 171 Tax reform 168 Beschäftigungseffekt 166 Employment effect 166 Arbeitslosigkeit 128 Unemployment 126 Arbeitsmarkt 113 Steuerprogression 113 Labour market 112 Progressive taxation 112 OECD countries 105 OECD-Staaten 105 Lohn 98 Sozialversicherungsbeitrag 98 USA 98 United States 98 Social security contribution 97 Steuerpolitik 92 Wages 91 Steuerbelastung 88 Tax burden 87 Tax policy 87
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Online availability
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Free 673 Undetermined 200 CC license 11
Type of publication
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Book / Working Paper 1,132 Article 652 Journal 74
Type of publication (narrower categories)
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Article in journal 575 Aufsatz in Zeitschrift 575 Graue Literatur 570 Non-commercial literature 570 Working Paper 520 Arbeitspapier 513 Aufsatz im Buch 68 Book section 68 Hochschulschrift 41 Thesis 35 Statistik 31 Amtsdruckschrift 30 Government document 30 Statistics 15 Collection of articles of several authors 14 Sammelwerk 14 Gesetz 12 Law 12 No longer published / No longer aquired 12 Konferenzschrift 10 Quelle 10 Bibliografie enthalten 8 Bibliography included 8 Ratgeber 8 Collection of articles written by one author 7 Lehrbuch 7 Sammlung 7 Conference paper 6 Konferenzbeitrag 6 Textbook 6 Elektronischer Datenträger 5 Guidebook 5 Tabelle 5 Wörterbuch 5 Aufsatzsammlung 4 Handbook 4 Handbuch 4 Advisory report 3 CD-ROM, DVD 3 Conference proceedings 3
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Language
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English 1,391 German 355 Undetermined 55 French 23 Swedish 14 Spanish 7 Italian 4 Dutch 4 Norwegian 3 Portuguese 3 Bulgarian 2 Finnish 2 Croatian 2 Polish 2 Russian 2 Czech 1 Danish 1 Slovak 1
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Author
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Koskela, Erkki 76 Poutvaara, Panu 38 Schöb, Ronnie 33 Boss, Alfred 23 Boeters, Stefan 22 Krueger, Dirk 19 Goerke, Laszlo 17 Bick, Alexander 15 Brunello, Giorgio 15 Fuchs-Schündeln, Nicola 15 Riedl, Arno 14 Winden, Frans A. A. M. van 14 Egger, Peter 13 Mulligan, Casey B. 13 Radulescu, Doina 13 Schindler, Dirk 12 Sonedda, Daniela 12 Sørensen, Peter Birch 12 Bovenberg, Ary Lans 11 Richter, Wolfram F. 11 Haufler, Andreas 10 Kindermann, Fabian 10 Nicodème, Gaëtan 10 Saez, Emmanuel 10 Boone, Jan 9 Brüggemann, Bettina 9 Chugh, Sanjay K. 9 Holmlund, Bertil 9 Holter, Hans A. 9 Lehmann, Etienne 9 Paule-Paludkiewicz, Hannah 9 Seifert, Michael 9 Stantcheva, Stefanie 9 Stepanchuk, Serhiy 9 Verhoogen, Eric 9 Yang, Hongyan 9 Andersen, Torben M. 8 Elendner, Thomas 8 Holm, Pasi 8 Jacobs, Bas 8
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Institution
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National Bureau of Economic Research 33 OECD 16 Deutsches Wissenschaftliches Steuerinstitut der Steuerberater und Steuerbevollmächtigten 6 Deutschland 6 Deutschland / Bundesministerium der Finanzen 5 Statistik Austria 5 Bayern 4 Organisation for Economic Co-operation and Development 4 Christian-Albrechts-Universität zu Kiel / Institut für Weltwirtschaft 3 Europäische Kommission / Generaldirektion Wirtschaft und Finanzen 3 Internationale Vereinigung für Steuerrecht 3 Bayern / Bayerisches Landesamt für Statistik und Datenverarbeitung 2 Bayern / Landesamt für Statistik und Datenverarbeitung 2 Bayern / Statistisches Landesamt 2 Center for Economic Research <Tilburg> 2 Deutsche Steuer-Gewerkschaft 2 Deutsche Steuerjuristische Gesellschaft 2 Deutscher Industrie- und Handelstag 2 Deutsches Wissenschaftliches Steuerinstitut der Steuerbevollmächtigten 2 Deutschland <Bundesrepublik> / Statistisches Bundesamt 2 European Commission / Directorate-General for Economic and Financial Affairs 2 Frankfurter Institut - Stiftung Marktwirtschaft und Politik / Kronberger Kreis 2 Inter-American Center of Tax Administrations 2 Inter-American Development Bank 2 Internationaler Währungsfonds / Fiscal Affairs Department 2 Konjunkturinstitutet <Stockholm> 2 Rheinland-Pfalz 2 Rheinland-Pfalz / Statistisches Landesamt 2 School of Economics and Political Science, Universität St. Gallen 2 Springer Fachmedien Wiesbaden 2 Statistisches Landesamt des Freistaates Sachsen 2 University of Western Ontario / Department of Economics 2 Zentrum für Europäische Wirtschaftsforschung 2 Akademia Finansów i Biznesu Vistula 1 Arbeitsförderungsinstitut <Bozen> 1 Australian National University / Faculty of Economics and Commerce 1 Australien / Taxation Office 1 Berlin 1 Berlin / Statistisches Landesamt 1 Berliner Wissenschafts-Verlag 1
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Published in...
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CESifo working papers 63 Discussion paper series / IZA 50 Working paper / National Bureau of Economic Research, Inc. 37 Journal of public economics 34 NBER working paper series 34 International tax and public finance 32 NBER Working Paper 32 CESifo Working Paper Series 31 IZA Discussion Paper 30 Discussion paper / Centre for Economic Policy Research 21 CESifo working papers : the international platform of Ludwig-Maximilians University's Center for Economic Studies and the Ifo Institute 16 Journal of public economic theory 16 FinanzArchiv : European journal of public finance 13 Discussion paper 12 Economics letters 12 Kieler Arbeitspapiere 11 Working paper series 11 National tax journal 10 Public finance review : PFR 10 Discussion papers / Helsinki Center of Economic Research : discussion paper 9 OECD Tax Statistics 9 Wirtschaftsdienst : Zeitschrift für Wirtschaftspolitik 9 Der Betrieb 8 Discussion paper / Tinbergen Institute 8 Dtv 8 European economic review : EER 8 International economic review 8 Journal of securities operations & custody 8 Kiel working paper 8 Macroeconomic dynamics 8 Working paper 8 Journal of political economy 7 On Kolm's theory of macrojustice : a pluridisciplinary forum of exchange 7 The Scandinavian journal of economics 7 ZEW discussion papers 7 Betriebs-Berater : BB 6 Discussion paper / Center for Economic Research, Tilburg University 6 Discussion paper series / Forschungsinstitut zur Zukunft der Arbeit 6 European economy 6 IMF working papers 6
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Source
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ECONIS (ZBW) 1,737 USB Cologne (EcoSocSci) 99 RePEc 13 EconStor 9
Showing 1 - 50 of 1,858
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The sufficient statistics approach applied to international tax policy
Zoutman, Floris T. - 2025
This paper extends the sufficient statistics approach to study international tax policy. International policy differs from domestic policies because i.) from the perspective of domestic policy makers the welfare weight on foreign agents lies below that of domestic agents, and ii.) behavioral...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015371991
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Disentangling business- and tax-motivated bilateral royalty flows
Lejour, Arjan; Riet, Maarten van't - 2023
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014381377
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Disentangling business- and tax-motivated bilateral royalty flows
Lejour, Arjan; Riet, Maarten van't - 2023
Shifting intellectual property (IP) rights across jurisdictions is a well-known strategy of multinationals to reduce corporate income taxation. We investigate the extent to which the flows of remunerations for the use of IP rights are affected by differences in corporate income and withholding...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014383918
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Disentangling business- and tax-motivated bilateral royalty flows
Lejour, Arjan; Riet, Maarten van't - 2023
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014377736
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The Sufficient Statistics Approach Applied to International Tax Policy
Zoutman, Floris - 2025
This paper extends the sufficient statistics approach to study international tax policy. International policy differs from domestic policies because i.) from the perspective of domestic policy makers the welfare weight on foreign agents lies below that of domestic agents, and ii.) behavioral...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015398746
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La surfiscalisation du travail qualifié en France : conséquences économiques et enjeux pour les entreprises des secteurs représentés par la Fédération Syntec
Redoulès, Olivier; Koléda, Gilles; Maréchal, Antoine - 2025
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015175160
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Optimal labor income taxation with the dividend effect
Kushnir, Alexey; Zubrickas, Robertas - In: Economic theory 78 (2024) 4, pp. 1169-1201
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Job search, efficiency wages and taxes
Bryson, Alex; Dale-Olsen, Harald - 2024
Norwegian workers' job mobility decisions are related to firms' wage policies, but also depend on the national tax schedule. By utilising Norwegian population-wide administrative linked employer-employee data on workers and firms between 2010-2019, we study how the job-to-job turnover of...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015078080
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Payroll tax, employment and labor market concentration
Baumgartner, Erick; Corbi, Raphael Bottura; Narita, Renata - 2024
How much employment can be generated by decreasing payroll taxes? We examine this question by exploring the staggered rollout of a large payroll tax reform in Brazil. Using administrative matched employer-employee data, we find an increase of 5 percent on employment due to both firm growth and...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015329694
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Les freins à la progression salariale : enquêtes sur l'impact des dispositifs socio-fiscaux
Redoulès, Olivier; Koléda, Gilles; Touili, Meriem; … - 2024
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014552799
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Measuring labor share for Poland - does heterogeneity of labor compensation matter?
Gradzewicz, Michał; Jabłonowski, Janusz; Sasiela, Michał - 2024
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Meritocratic labor income taxation
Berg, Kristoffer; Håvarstein, Morten; Stubhaug, Magnus E. - 2024
Surveys and experiments suggest that people hold workers more responsible for income gains stemming from merit, such as education, than circumstances, such as parental education. This paper shows how to design income taxes that account for merits. First, we introduce social welfare functions...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014515008
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Beyond tax credits and the minimum wage : the challenge of labour market inequality
Blundell, Richard W. - In: Fiscal studies : the journal of the Institute for … 45 (2024) 1, pp. 25-42
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Fiscal management of aggregate demand : the effectiveness of labor tax credits
Ferrière, Axelle; Navarro, Gaston - 2024
We use a quantitative heterogeneous agent model with nominal rigidities and unemployment risk to analyze the effectiveness of several fiscal policies in stabilizing a demand-driven recession. The model delivers empirically realistic distributions of marginal propensities to consume (mpc) and...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015084354
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Verteilungswirkungen und Fallstricke des Faktorverfahrens bei der Lohnsteuer : Analysen Steuerpolitik
Herrmann, Judith; Teuber, Martin; Calahorrano, Lena - In: Wirtschaftsdienst : Zeitschrift für Wirtschaftspolitik 104 (2024) 8, pp. 549-554
Der Koalitionsvertrag der Bundesregierung sieht bei der Lohnsteuer die Überführung der Steuerklassenkombination III/V für verheiratete Paare in das Faktorverfahren der Steuerklasse IV vor, mit dem Ziel, die wirtschaftliche Unabhängigkeit und Fairness zu stärken. Das Faktorverfahren könnte...
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Steuerrabatt für neu Zugewanderte : was ist zu erwarten, worauf kommt es an?
Brücker, Herbert; Kosyakova, Yuliya; Weber, Enzo - In: Wirtschaftsdienst : Zeitschrift für Wirtschaftspolitik 104 (2024) 9, pp. 631-635
Die Bundesregierung verfolgt in der Wachstumsinitiative das Ziel, die Einwanderung in den Arbeitsmarkt zu stärken. In den ersten drei Jahren sollen 30 %, 20 % und 10 % des Bruttoeinkommens neu zugezogener Fachkräfte steuerfrei gestellt werden. Der Adressatenkreis ist noch nicht exakt...
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Measuring labor share for Poland: does heterogeneity of labor compensation matter?
Gradzewicz, Michał; Jabłonowski, Janusz; Sasiela, Michał - 2024
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014472030
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Filling the fiscal basket : quantifying tax revenues from customer loyalty programmes
Croucamp, Ilanri; Craigen, Jade; Pidduck, Teresa Calvert; … - In: South African journal of accounting research 38 (2024) 3, pp. 247-263
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Does withholding tax on interest limit international profit-shifting by FDI?
Białek-Jaworska, Anna; Klapkiv, Lyubov - In: Equilibrium : quarterly journal of economics and … 16 (2021) 1, pp. 11-44
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012604285
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Disentangling Business- and Tax-Motivated Bilateral Royalty Flows
Lejour, Arjan; van 't Riet, Maarten - 2023
Shifting intellectual property (IP) rights across jurisdictions is a well-known strategy of multinationals to reduce corporate income taxation. We investigate the extent to which the flows of remunerations for the use of IP rights are affected by differences in corporate income and withholding...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014469344
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Assessing the impact of an intervention to withhold value-added tax in Zambia
Adu-Ababio, Kwabena; Koivisto, Aliisa; Kumwenda, Andreya; … - 2023
Improving tax collection is essential if developing economies are to avoid over-reliance on external donor funds and loans. Revenue authorities in the Global South have recently adopted new policy tools to improve domestic revenue mobilization through taxes. One such new policy is a withholding...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013548991
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To redistribute or to predistribute? : the minimum wage versus income taxation when workers differ in both wages and working hours
Gerritsen, Aart - 2023
I consider the case for the minimum wage alongside (optimal) income taxes when workers differ in both wages and working hours, such that a given level of income corresponds to multiple wage rates. The minimum wage is directly targeted at the lowest-wage workers, while income taxes are at most...
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To redistribute or to predistribute? : the minimum wage versus income taxation when workers differ in both wages and working hours
Gerritsen, Aart - 2023
I consider the case for the minimum wage alongside (optimal) income taxes when workers differ in both wages and working hours, such that a given level of income corresponds to multiple wage rates. The minimum wage is directly targeted at the lowest-wage workers, while income taxes are at most...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014390442
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Optimal taxation in the life cycle with human capital investment
Chen, Been-lon; Liang, Fei-Chi - 2023
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Globalization and factor income taxation
Bachas, Pierre; Fisher-Post, Matthew; Jensen, Anders; … - 2023
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Royalty taxation under tax competition and profit shifting
Juranek, Steffen; Schindler, David; Schneider, A. - In: The Canadian journal of economics : the journal of the … 56 (2023) 4, pp. 1377-1412
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Time-consistent fiscal policy under heterogeneity : conflicting or common interests?
Angelopulos, Kōnstantinos; Malley, James R.; … - 2023
This paper studies the aggregate and distributional implications of Markov-perfect taxspending policy in a neoclassical growth model with capitalists and workers. Focusing on the long run, our main findings are: (i) it is optimal for a benevolent government, which cares equally about its...
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Do reduced labor costs increase employment among minimum wage workers? : evidence from a Swedish payroll tax cut
Daunfeldt, Sven-Olov; Gidehag, Anton; Westerberg, Hans … - 2023
We use a youth payroll tax cut in Sweden to investigate whether retail firms that were exposed to substantial labor cost savings increased employment of minimum wage workers more than firms that received smaller labor cost savings. Our dataset includes information on both contracted wages and...
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Borda-optimal taxation of labour income
Ivanov, Asen - In: Social choice and welfare 60 (2023) 3, pp. 331-364
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Optimal Labor Income Tax, Incomplete Markets, and Labor Market Power
Mousavi, Negin - 2023
What are the implications of imperfect competition in labor markets for optimal labor income taxes? I study this question in an Aiyagari (1994) incomplete-market economy with idiosyncratic risk, borrowing constraints, and the new feature that jobs are differentiated from workers' perspective and...
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Cross-Border Investment Withholding Tax : A Practical Guide for Investors and Intermediaries
McGill, Ross - 2023 - 2nd ed. 2023.
1. Introduction -- 2. Principles -- 3. Context -- 4. Variability -- 5. The Pace of Change -- 6. Tax Relief at Source -- 7. Quick Refunds -- 8. Standard Refunds -- 9. Reporting -- 10. Governance & Enforcement -- 11. United States of America -- 12. 871(m), 1446(a) and 1446(f) Withholding -- 13. EU...
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Withholding tax relief and recovery : the key to enhancing operational alpha?
Yule, Jason; Bricker, Julia - In: Journal of securities operations & custody 16 (2023) 1, pp. 86-96
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Taxing digital economy through online marketplace in Indonesia
Tambunan, Maria R. U. D.; Rosdiana, Haula; Irianto, Edi … - In: International journal of economics and financial issues … 10 (2020) 2, pp. 187-192
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Tax treaties worldwide : estimating elasticities and revenue foregone
Janský, Petr; Láznička, Jan - 2019
Much of the foreign direct investment worldwide is affected by one of more than 3000 bilateral tax treaties. There is an agreement that dividend and interest payments respond to these tax treaties' provisions, but evidence is scarce as to the magnitude of this response. We aim to fill in this...
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Notes on Optimal Wage Taxation and Uncertainty
Eaton, Jonathan; Rosen, Harvey S. - 2022
Most contributions to optimal tax theory have assumed that all prices, including that of leisure, are known with certainty. The purpose of this paper is to analyze optimal taxation when workers have imperfect information about their wages at the time they choose their labor supplies. Both...
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Withholding Taxes in Developing Countries : Relief Method and Tax Sparing in Tax Treaties with OECD Members
Shehaj, Pranvera - 2022
This study investigates the impact of residence country’s double tax relief method and of tax sparing agreements, on the difference between developing countries’ withholding taxes under domestic law, and negotiated withholding taxes in tax treaties with OECD member states. Using a dyadic...
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Capital and Labor Taxes with Costly State Contingency
Clymo, Alex; Lanteri, Andrea; Villa, Alessandro - 2022
We analyze optimal capital and labor taxes in a model where (i) the government makes noncontingent announcements about future policies and (ii) ex-post state-contingent deviations from these announcements are costly. With Full Commitment, optimal fiscal announcements are unbiased forecasts of...
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Optimal labor income taxation : the role of the skill distribution
Miao, Dingquan - 2022
I analyze the role of the distribution of skills in shaping optimal nonlinear income tax schedules. I use theoretical skill distributions as well as empirical skill distributions for 14 OECD countries. I find that a more dispersed log-normal skill distribution implies a more progressive optimal...
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Progressing towards efficiency : the role for labor tax progression in reforming social security
Makarski, Krzysztof; Tyrowicz, Joanna; Komada, Oliwia - 2022
We study interactions between progressive labor taxation and social security reform. Increasing longevity puts fiscal strain that necessitates the social security reform. The current social security is redistributive, thus providing (at least partial) insurance against idiosyncratic income...
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Labor Taxation in the European Union- A Case Study
Masca, Simona Gabriela; Fabian, Madalina Mariana - 2022
The present study has both a theoretical and empirical approaches. Models of labor taxation, key concepts and implications upon the unemployment rate are highlighted to fixe the theoretical background. The case study firstly consists in analyzing indicators like tax wedge, personal income tax...
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The Effects of Introducing Withholding on Tax Compliance : Evidence from Pennsylvania's Local Earned Income Tax
Bagchi, Sutirtha - 2022
This paper examines Act 32 of the Pennsylvania state legislature which mandated the introduction of withholding for the local earned income tax (EIT) for all employees and the consolidation of a fragmented collection system to one collector per county effective January 1, 2012. I find that the...
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The Effects of Introducing Withholding on Tax Compliance : Evidence from Pennsylvania's Local Earned Income Tax
Bagchi, Sutirtha - 2022
This paper examines Act 32 of the Pennsylvania state legislature which mandated the introduction of withholding for the local earned income tax (EIT) for all employees and the consolidation of a fragmented collection system to one collector per county effective January 1, 2012. I find that the...
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Increasing Hours Worked : Moonlighting Responses to a Large Tax Reform
Tazhitdinova, Alisa - 2022
Moonlighting is increasingly popular in OECD countries, with 5 to 10% of workers holding two or more jobs. However, little is known about the responsiveness of moonlighting to financial incentives due to the lack of identifying variation. This paper studies a unique reform in Germany that...
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LEGAL CHALLENGES OF REDUCTION OF THE TAX BURDEN ON LABOUR IN THE REPUBLIC OF CROATIA
Jerković, Emina - 2022
Factor of labour has major role in the functioning of the economy. When it comes to employees, the remuneration they receive for their work, usually called pay or income, is in principle their main source of income and therefore has a great impact on their ability to spend and / or save. The...
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The distributional impact of the minimum wage in the short and long run
Hurst, Erik; Kehoe, Patrick J.; Pastorino, Elena; … - 2022
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Rising skill premium and the dynamics of optimal capital and labor taxation
Tsai, Yi-Chan; Yang, C. C.; Yu, Hsin-Jung - In: Quantitative economics : QE ; journal of the … 13 (2022) 3, pp. 1061-1099
With capital‐skill complementarity, the secular decline in the price of capital equipment due to equipment‐specific technological progress (ESTP) keeps pushing up the demand for skilled relative to unskilled labor and raising the skill premium. This paper quantitatively characterizes the...
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A comparison of the effects of capital and labour taxes in CEE countries
Krajewski, Piotr; Piłat, Katarzyna - In: Comparative economic research : Central and Eastern Europe 25 (2022) 3, pp. 27-42
The aim of the article is to quantify and compare the impact of capital and labour tax on the economies of Central and Eastern Europe (CEE). The impulse‑response functions presented in the paper show that output reacts differently to changes in the taxation of labour and capital. Although...
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Dynamic Taxation
Stantcheva, Stefanie - 2022
This paper reviews recent advances in the study of dynamic taxation, considering three main approaches: the dynamic Mirrlees, the parametric Ramsey, and the sufficient statistics approaches. In the first approach, agents' heterogeneous abilities to earn income are private information and evolve...
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Globalization and Factor Income Taxation
Bachas, Pierre Jean; Fisher-Post, Matthew; Jensen, Anders; … - 2022
How has globalization affected the relative taxation of labor and capital, and why To address this question, this paper builds and analyzes a new database of effective macroeconomic tax rates covering 150 countries since 1965, constructed by combining national accounts data with government...
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Payroll tax, employment and labor market concentration
Baumgartner, Erick; Corbi, Raphael Bottura; Narita, Renata - 2022
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013204514
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