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Optimal disability assistance when fraud and stigma matter

Jacquet, Laurence - 2006

stigma disutility increases with the number of non-disabled recipients. Tagging transfers according to disability … work due to either disability or distaste for work. Taxpayers have resentment against inactive benefit recipients because … characteristics decreases stigma. However, tagging is costly and imperfect. In this context, I show how the level of the per capita …

Persistent link: https://www.econbiz.de/10011940712

Institutions and labor market outcomes in the Netherlands

Gautier, Pieter A.; van der Klaauw, Bas - 2009

and Dutch workers have relatively low working hours. Disability is high, particularly among young individuals. We discuss …

Persistent link: https://www.econbiz.de/10010273960

The Marginal Cost of Public Funds: A Brief Guide

Bastani, Spencer - 2023

When deciding on the social desirability of public investment, the cost of a project is sometimes adjusted by a factor known as the Marginal Cost of Public Funds (MCPF) which captures the cost of raising public funds through distortionary taxation. However, there is no scholarly consensus on...

Persistent link: https://www.econbiz.de/10014290232

Estimating dynamic income responses to tax changes Massarrat-Mashhadi: Evidence from Germany

Massarrat-Mashhadi, Nima; Werdt, Clive - 2012

This paper provides new empirical insights on the elasticity of taxable income to the net-oftax rate. Using a panel of German income tax return data, we followed taxpayers from 2001 to 2006 to analyze the effects of the German tax reforms of 2004 and 2005. Implementing a dynamic model as...

Persistent link: https://www.econbiz.de/10010310982

The marginal cost of public funds: A brief guide

Bastani, Spencer - 2023

When deciding on the social desirability of public investment, the cost of a project is sometimes adjusted by a factor known as the Marginal Cost of Public Funds (MCP F ), which captures the cost of raising public funds through distortionary taxation. However, there is no scholarly consensus on...

Persistent link: https://www.econbiz.de/10014540891

Behavioural responses to income taxation in Norway

Graber, Michael; Mogstad, Magne; Torsvik, Gaute; … - 2022

In this report, we combine theory and empirical estimates for how labor earnings respond to changes in tax rates and unearned income. We use lottery winnings to obtain variation in unearned income and tax reforms to obtain variation in the net of tax rate. Combining this information with...

Persistent link: https://www.econbiz.de/10014540894

The optimal design of pensions and financial education, when individuals are biased and naive

Canta, Chiara; Leroux, Marie-Louise - 2022

This paper studies the optimal design of a pension system together with publicly-provided individualized financial education. Agents can invest in both a risky and a non risky asset and can either under- or over-estimate the expected return of the risky asset. We show that, under perfect...

Persistent link: https://www.econbiz.de/10014551711

Saving social security

Lane, Edward - 2024

reduced by roughly 25 percent or taxes will need to be increased by about 33 percent, or some combination to avoid benefit …

Persistent link: https://www.econbiz.de/10014581826

Corporate taxation and the welfare state

Keuschnigg, Christian - 2009

The paper compares the impact of corporate taxation and social insurance on foreign direct investment (FDI) and unemployment. Four main results are derived: (i) the optimal size of the welfare state depends on the degree of risk-aversion and the unemployment rate as a measure of labor income...

Persistent link: https://www.econbiz.de/10010264567

Assessing welfare accounts

Fölster, Stefan; Gidehag, Robert; Orszag, Jonathan Michael - 2002

The paper examines the possible effects of introducing a large-scale welfare reform in Sweden, namely, the introduction of comprehensive welfare accounts. Under this policy, individuals make mandatory contributions to accounts, which they can top up with voluntary contributions. In return,...

Persistent link: https://www.econbiz.de/10010265550