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Tax Refunds and Income Manipulation Evidence from the EITC

Buhlmann, Florian - 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/10012946592

Income Taxes and Entrepreneurial Choice : Empirical Evidence from Germany

Fossen, Frank M. - 2007

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/10012778434

Income Taxation and Household Size : Would French Family Splitting Make German Families Better Off?

baclet, alexandre - 2006

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/10012783380

Why are Mothers Working Longer Hours in Austria than in Germany? A Comparative Micro Simulation Analysis

Dearing, Helene; Hofer, Helmut; Lietz, Christine; … - 2021

Labor force participation rates of mothers in Austria and Germany are similar, however full-time employment rates are …, differences in mothers' employment patterns can partly be explained by the different tax systems: While Germany has a system of …

Persistent link: https://www.econbiz.de/10013316983

Taxation and Labor Supply of Married Couples Across Countries : A Macroeconomic Analysis

Bick, Alexander - 2017

We document contemporaneous differences in the aggregate labor supply of married couples across 17 European countries and the US. Based on a model of joint household decision making, we quantify the contribution of international differences in non-linear labor income taxes and consumption taxes...

Persistent link: https://www.econbiz.de/10012964989

Public Education for the Children Left Behind

Camacho, Carmen - 2010

This paper examines the role of public education in the context of parental migration, and it studies the effects of an expansive income tax policy that is adopted to increase public education expenditure per pupil. It is shown that such a policy may exacerbate income inequality in the long run...

Persistent link: https://www.econbiz.de/10013146464

Are Two Tax Rates Better than One?

FitzRoy, Felix R. - 2009

Should two-band income taxes be progressive given a general income distribution? We provide a negative answer under utilitarian and max-min welfare functions. While this result clarifies some ambiguities in the literature, it does not rule out progressive taxes in general. If we maximize total...

Persistent link: https://www.econbiz.de/10013159747

An Evaluation of the Tax-Transfer Treatment of Married Couples in European Countries

Immervoll, Herwig - 2009

This paper presents an evaluation of the tax-transfer treatment of married couples in 15 EU countries using the EUROMOD microsimulation model. First, we show that many tax-transfer schemes in Europe feature negative jointness defined as a situation where the tax rate on one person depends...

Persistent link: https://www.econbiz.de/10012765093

Labor Supply Responses to Learning the Tax and Benefit Schedule

Kostøl, Andreas R.; Myhre, Andreas - 2021

While optimization frictions have been shown to attenuate earnings responses to financial incentives, less is understood about the individual factors shaping the response. The main contribution of this paper is to separately quantify the role of learning the tax and benefit schedule versus other...

Persistent link: https://www.econbiz.de/10013314902

Optimal Taxation with Multiple Incomes and Types

Spiritus, Kevin; Lehmann, Etienne; Renes, Sander; … - 2022

We analyze the optimal nonlinear income tax schedule when taxpayers earn multiple incomes and differ along many unobserved dimensions. We derive the necessary conditions for the government s optimum using both a tax perturbation and a mechanism design approach, and show that both methods produce...

Persistent link: https://www.econbiz.de/10014083899