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Tax refunds and income manipulation evidence from the EITC
Buhlmann, Florian; Elsner, Benjamin; Peichl, Andreas - 2017
Welfare programs are important for reducing poverty but create incentives for recipients to maximize their income by either reducing labor supply or manipulating taxable income. In this paper, we quantify the extent of such behavioral responses for the Earned Income Tax Credit (EITC) in the US....
Persistent link: https://www.econbiz.de/10011732091
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Labor demand response to labor supply incentives: lessons from the German mini-job reform
Galassi, Gabriela - 2021
affect high-earning workers. I explore establishment outcomes around Germany's 2003 Mini-Job Reform, which expanded tax …
Persistent link: https://www.econbiz.de/10012494808
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Sufficient statistic or not? : the elasticity of taxable income in the presence of deduction possibilities
Doerrenberg, Philipp; Peichl, Andreas; Siegloch, Sebastian - 2014
several tax reforms that were implemented in Germany between 2001 and 2008. Our baseline estimates indicate an overall ETI of …
Persistent link: https://www.econbiz.de/10010417996
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Income taxes and entrepreneurial choice : empirical evidence from Germany
Fossen, Frank M. (contributor); Steiner, Viktor (contributor) - 2006
Germany, the top marginal income tax rates were reduced exclusively for entrepreneurs in 1994 and 1999/2000. These tax reforms …
Persistent link: https://www.econbiz.de/10003370482
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Income taxation and household size : would French family splitting make German families better off?
Baclet, Alexandre (contributor); Dell, Fabien (contributor);  … - 2005
in Germany, as it is often claimed in the public debate. We use two micro-data sets and a micro-simulation model to … compare effective average tax rates for different household types in France and Germany. Our analysis shows that the popular …. Actually, low income families with less than three children even fare better in terms of tax relief in Germany than in France …
Persistent link: https://www.econbiz.de/10003227216
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The elasticity of taxable income : a meta-regression analysis
Neisser, Carina - 2018
The elasticities of taxable and broad income are key parameters in tax policy analysis. To examine the large variation in estimates found in the literature, I conduct a comprehensive meta-regression analysis using information from 51 studies containing 1,448 estimates. Heterogeneity in reported...
Persistent link: https://www.econbiz.de/10011949525
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Redistribution, horizontal inequity, and reranking: direct taxation in the UK, 1977-2020
Hérault, Nicolas; Jenkins, Stephen - 2023
We decompose the redistributive effect of direct taxes into vertical, horizontal, and reranking components applying the methods of Urban and Lambert (Public Finance Review, 2008). In the first such application to the UK, and using yearly data covering 1977-2020, we find that redistributive...
Persistent link: https://www.econbiz.de/10014423792
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Tax progressivity and self-employment dynamics
Arulampalam, Wiji; Papini, Andrea - 2021
Analysis of the relationship between taxes and self-employment should account for the interplay between responses in self-employment and wage employment. To this end, we estimate a two-state multi-spell duration model which accounts for both observed and unobserved heterogeneity using a large...
Persistent link: https://www.econbiz.de/10012518066
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Income tax policy in Europe between two crises : from the great recession to the COVID-19 pandemic
Myck, Michał; Trzcińsk, Kajetan - 2022
We examine the revenue and redistributive effects of tax policy reforms in twelve European countries over the decade between the financial crisis and the outbreak of the COVID-19 pandemic, setting them against the implications of a hypothetical system reflecting the extent of fiscal drag...
Persistent link: https://www.econbiz.de/10013206285
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Using tax deductions to promote lifelong learning : real and shifting responses
Berge, Wiljan van den; Jongen, Egbert L. W.; Wiel, … - 2017
Policymakers are concerned about potential underinvestment in lifelong learning. In this paper we study to what extent a tax deduction helps to stimulate post-initial training. Specifically, we employ a regression kink and regression discontinuity design as jumps in tax bracket rates generate...
Persistent link: https://www.econbiz.de/10011704275