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Both the mining and the burning of coal is pollutive, so one might expect to observe taxes on coal production and consumption. Yet several countries in Western Europe subsidize coal production, and most East European countries subsidize coal consumption. The first part of this paper shows that...
Persistent link: https://www.econbiz.de/10005504664
Do income taxes levied at a state or regional level affect the after-tax distribution of income? Or do workers merely move between regions, causing pre-tax wages to adjust? This question is relevant both in across states in the United States, and across countries within the European Union. Using...
Persistent link: https://www.econbiz.de/10004970062
This paper examines the effective tax rates faced by low income working families. The effective tax rate (ETR) is a generic concept which encompasses both tax payable and also loss of benefits as income rises.
Persistent link: https://www.econbiz.de/10004971310
This paper critiques the arguments put by the Howard Government for an unadulterated, flat rate GST policy, by taking the characterisation of the current wholesale sales tax (WST) as an outdated tax without design or logic, ans showing this view to be historically wrong and superficial. It does...
Persistent link: https://www.econbiz.de/10004971398
We analyze the role of optimal income taxation across different local labor markets. Should labor in large cities be …
Persistent link: https://www.econbiz.de/10011145397
usually taken as an argument against the necessity of government intervention through Pigouvian taxation in order to correct … be prevented from always trying to exploit all gains from trade, may in fact be solved by taxation. Thus, in our … framework Coasean bargaining is not a substitute for Pigouvian taxation; instead it is the very reason for government …
Persistent link: https://www.econbiz.de/10005661662
This paper extends the theory and measurement of the marginal cost of public funds (MCF) to account for labour force participation responses. Our work is motivated by the emerging consensus in the empirical literature that extensive (participation) responses are more important than intensive...
Persistent link: https://www.econbiz.de/10005788944
the system into one of joint taxation with the highest marginal rates on low and average wage two-earner families. Under …
Persistent link: https://www.econbiz.de/10008483747
financed through age-dependent taxation that distorts human capital investment. Taxes redistribute income both across different …
Persistent link: https://www.econbiz.de/10005123612
The analysis provides a new explanation for two widespread problems concerning European unemployment policy: the disappointingly small effect of many past reform measures on unemployment; and the political difficulties in implementing more extensive reform programmes. We argue that the heart of...
Persistent link: https://www.econbiz.de/10005123912