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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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Does income taxation affect partners’ household chores?
Soest, Arthur van; Stancanelli, Elena G. F. - 2010
, which taxes incomes of married couples jointly, like, for instance, Germany and the US. We find that both partners’ market …
Persistent link: https://www.econbiz.de/10003985866
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The distribution of top incomes in five Anglo-Saxon countries over the twentieth century
Atkinson, Anthony B.; Leigh, Andrew - 2010
Taxation data have been used to create long-run series for the distribution of top incomes in quite a number of countries. Most of these studies have focused on the national experience of individual countries, but we can also learn from cross-country comparisons. Comparative analysis is...
Persistent link: https://www.econbiz.de/10003962818
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Optimal taxation, inequality and top incomes
Andrienko, Jurij; Apps, Patricia; Rees, Ray - 2014
In a number of high-income countries over the past few decades there has been a large growth in income inequality and at the same time a shift in the burden of taxation from the top to the middle of the income distribution. This paper applies the theory of optimal piecewise linear taxation to...
Persistent link: https://www.econbiz.de/10010374096
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Global reform of personal income taxation, 1981 - 2005 : evidence from 189 countries
Sabirianova Peter, Klara; Buttrick, Steve; Duncan, Denvil - 2009
In this paper we use a panel of 189 countries to describe the salient trends that have emerged in national personal income tax systems spanning the twenty five year period from 1981 to 2005. Using complete national income tax schedules, we calculate actual average and marginal tax rates at...
Persistent link: https://www.econbiz.de/10003863164
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Labor earnings respond differently to income-tax and to payroll-tax reforms
Lehmann, Etienne; Marical, François; Rioux, Laurence - 2011
We estimate the responses of gross labor earnings with respect to marginal and average net-of-tax rates in France over the period 2003-2006. We exploit a series of reforms to the income-tax and the payroll-tax schedules that affect individuals who earn less than twice the minimum wage. Our...
Persistent link: https://www.econbiz.de/10009519898
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A model with endogenous programme participation : evaluating the tax credit in France
Bloemen, Hans G. (contributor);  … - 2007
This paper provides new estimates of the impact of the French tax credit on the employment outcomes of women. We model simultaneously the employment probability and the determinants of programme eligibility. We improve on earlier studies in this field that, using a single evaluation equation...
Persistent link: https://www.econbiz.de/10003531807
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The wage policy of firms : comparative evidence for the US and Germany from personnel data
Grund, Christian - 2002
The wage policy of a German and a U.S. firm is comparatively analysed with a focus on the relation between wages and hierarchies. While prior studies examine only one particular firm, in this paper two plants of the same owners with similar production processes in different institutional...
Persistent link: https://www.econbiz.de/10011414006
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Absence from work of the self-employed : a comparison with paid employees
Lechmann, Daniel S. J.; Schnabel, Claus - 2013
Utilising a large representative data set for Germany, this study contrasts absenteeism of self-employed individuals …
Persistent link: https://www.econbiz.de/10010221560
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Old‐age employment and hours of work trends : empirical analysis for four European countries
Aliaj, Arjeta; Flawinne, Xavier; Jousten, Alain; … - 2016
countries Germany, France and the Netherlands using the EU Labour Force Survey. Second, we characterize the different employment …
Persistent link: https://www.econbiz.de/10011455515