Search Results - subject:"Income tax"

Tackling spillovers by taxing corporate income in the European Union at source

Cnossen, Sijbren - 2016 - This version 18 February 2016

This paper surveys and evaluates the corporation tax (CT) systems of the Member States of the European Union on the basis of a comprehensive taxonomy of actual and potential regimes, which have as their base either profits, profits and interest, or economic rents. The current regimes give rise...

Taxation of pensions in Portugal : is there a rationale for a semi-dual income tax system?

Bravo, Jorge Miguel Ventura - 2016

The semi-dual income tax typically combines a progressive tax schedule for labour and pension income with low and often … adoption of semi-dual income tax in the taxation of public, occupational and private pensions and other retirement income …-sharing concerns. Moving to a semi-dual income tax offers both advantages and disadvantages in addressing the pension system long term …

Why is the long-run tax on capital income zero? : explaining the Chamley-Judd result

Jacobs, Bas; Rusu, Alexandra Victoria - 2017

Why is it optimal not to tax capital income in the long-run in Chamley (1986) and Judd (1985)? This paper demonstrates that the answer follows standard intuitions from the commodity tax literature. In the steady state, Engel curves for consumption are linear in labour earnings, irrespective of...

International tax reforms with flexible prices

Razin, Asaf; Tsadḳah, Efrayim - 2018

Frictions and taxpayer responses : evidence from bunching at personal tax thresholds

Adam, Stuart; Browne, James; Phillips, David; Roantree, … - 2017

We investigate bunching at personal tax thresholds over a 40-year period. At kinks, where the marginal tax rate rises, we find bunching among company owner-managers and the self-employed, but not those with only employment income. Notches, where the average rate rises, provide compelling...

Optimal income taxation with labor supply responses at two margins : when is an earned income tax credit optimal?

Hansen, Emanuel - 2017

an Earned Income Tax Credit with negative marginal taxes and negative participation taxes at low income levels. …

Reformnotwendigkeit und Reformalternativen für den Einkommensteuertarif

Houben, Henriette; Chirvi, Malte - 2017

Income shifting as income creation? : the intensive vs. the extensive shifting margins

Selin, Håkan; Simula, Laurent - 2017

The public finance literature has modeled income shifting as a decision along the intensive margin even though it involves significant fixed costs, giving rise to an important extensive margin. We show that accounting for this extensive margin has crucial policy implications: the classical...

Reform der Einkommensteuer: Vorschläge für einen "Niedersachsen-Tarif" : Studie im Auftrag des Landes Niedersachsen, vertreten durch das Niedersächsische Finanzministerium

Fuest, Clemens; Gäbler, Stefanie; Kauder, Björn; … - 2017

Die Studie untersucht vier Reformoptionen, die zu einer Entlastung geringer und mittlerer Einkommen bei gleichzeitig moderater Belastung höherer Einkommen führen. Der Solidaritätszuschlag wird abgeschafft. Der Grundfreibetrag und der Eingangssteuersatz bleiben in allen Varianten unverändert....

Income shifting as income creation? : the intensive vs. the extensive shifting margins

Selin, Håkan; Simula, Laurent - 2017