Search Results - subject:"Einkommensteuer"

Dual income taxation and top income shares

Ceraolo, Michele; Iacono, Roberto; Rios-Avila, Fernando - 2026

This paper investigates the distributional consequences of Dual Income Taxation (DIT), a system that taxes labour income progressively while applying a flat rate to capital income. We make two complementary contributions. First, we classify income tax systems across 20 advanced economies from...

Persistent link: https://www.econbiz.de/10015638985

Incentives and neutrality in the taxation of active owners : evidence from Sweden, 1991-2024

Stenkula, Mikael; Wykman, Niklas - 2026

Sweden's dual income tax (DIT) system, introduced through the 1990-1991 tax reform, relies on income-splitting rules for active owners of closely held corporations to limit income shifting. This article quantifies how the tax system has shaped investment incentives and tax neutrality since the...

Persistent link: https://www.econbiz.de/10016085787

Taxation, informality, and labor market responses : what do we really know?

Canavire-Bacarreza, Gustavo; Herrero Olarte, Susana; … - 2026

This paper critically reviews the empirical and structural literature on the effects of income taxation on informal economic activity. Although labor taxation has been widely studied in relation to labor market outcomes, evidence linking income taxes to informality remains fragmented and uneven...

Persistent link: https://www.econbiz.de/10015617041

A new lens on the rich: measuring personal income with novel tax data from Colombia

Obando Martínez, Juan Camilo - 2026

Persistent link: https://www.econbiz.de/10015609066

(Mis)measurement of income shifting

Amberger, Harald J.; Doeleman, Ruby; Pendl, Stefanie - 2026

Persistent link: https://www.econbiz.de/10015609868

Factor income taxation and the governance dividend

Masi, Tania; Savoia, Antonio; Sen, Kunal - 2026

An influential literature suggests that the rise of taxation should come with a 'governance dividend': the quality of government should improve, because the taxpaying citizenry will subject the ruler to increased scrutiny. While this fits the history of nowadays advanced economies, it is less...

Persistent link: https://www.econbiz.de/10015612454

Tax expenditures and redistribution : the case of Portugal

Christl, Michael; Berdeal, Silvia Navarro - 2026

This paper assesses the fiscal and distributional effects of personal income tax expenditures in Portugal using EUROMOD and 2022 EU-SILC microdata. We compare the 2023 tax-benefit system with a counterfactual scenario in which tax expenditures are removed to estimate first-round impacts. We find...

Persistent link: https://www.econbiz.de/10015615624

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Tax expenditures and redistribution : the case of Portugal

Christl, Michael; Berdeal, Silvia Navarro - 2026

Book / Working Paper

State and local tax policy in a time of telework

Agrawal, David R.; Chen, Xinyu - 2026

The taxing authority of subnational governments is limited by the geographic location of individuals and economic activity. The rise of telework decouples a worker's residence from the employer's location, creating challenges for personal income taxes, corporate income taxes, and unemployment...

Persistent link: https://www.econbiz.de/10015592358

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State and local tax policy in a time of telework

Agrawal, David R.; Chen, Xinyu - 2026

Book / Working Paper

How much does responsibility matter in fairness measurement?

Jacquet, Laurence; Jia, Zhiyang; Thoresen, Thor Olav - 2026

Empirical evidence suggests that social acceptance of redistribution depends on whether income differences result from preferences (of which individuals are responsible) or from circumstances. We propose a new empirical method that measures the importance of preferences in the distribution of...

Persistent link: https://www.econbiz.de/10015592051

Optimal redistribution with institutional reference points

Takikawa, Hirofumi - 2026

Persistent link: https://www.econbiz.de/10015592971