Showing 1 - 10 of 681
This paper employs a long panel of income tax returns to examine trends in reported by the wealthy taxpayers over a number of tax reforms spanning the years 1979 through 1995. During this period, a number of tax reforms were enacted, including the Economic Recovery Tax Act of 1981, the Tax...
Persistent link: https://www.econbiz.de/10013159713
While the literature has found evidence that tax rebates and economic stimulus payments increase short-term consumer spending, the literature has ignored the possibility that household labor supply may also respond. This paper exploits the randomized timing of receipt of the 2008 economic...
Persistent link: https://www.econbiz.de/10014201534
We specify and estimate a dynamic structural life-cycle model of labor supply, retirement and savings decisions of single-adult and couple households. Drawing on our model, we study the interplay between family labor supply and public insurance mechanisms. By including family labor supply, we...
Persistent link: https://www.econbiz.de/10010491105
Recent research on the behavioral effects of income taxes has to a large extent focused on the elasticity of taxable income with respect to the net-of-tax rate, i.e., one minus the marginal tax rate. We offer new evidence on this matter by making use of a large panel of Swedish tax payers over...
Persistent link: https://www.econbiz.de/10013316814
In October 1999, the British government enacted the Working Families' Tax Credit, a generous tax credit aimed at encouraging work among low-income families with children. This paper uses longitudinal data collected between 1991 and 2001 to evaluate the effect of this reform on single mothers. We...
Persistent link: https://www.econbiz.de/10013319113
The authors use matched employer-employee panel data on Belgian private-sector firms to estimate the relationship between wage/productivity differentials and the firm's labor composition in terms of part-time and sex. Findings suggest that the groups of women and part-timers generate employer...
Persistent link: https://www.econbiz.de/10013071749
The authors use matched employer-employee panel data on Belgian private-sector firms to estimate the relationship between wage/productivity differentials and the firm's labor composition in terms of part-time and sex. Findings suggest that the groups of women and part-timers generate employer...
Persistent link: https://www.econbiz.de/10010224589
Blood collection following nonstandard operations largely increases the risks of infectious diseases through cross-contamination. Commercial plasma donation and the resulting HIV/AIDS and hepatitis C epidemics in central China in the 1990s killed more than one million people. Many blood banks...
Persistent link: https://www.econbiz.de/10010423767
over time. In this paper we show that this dynamic element - the risk of falling into (deeper) poverty and the chances of … available National Income Dynamics Study data to provide a thorough and up-to-date analysis of poverty dynamics in South Africa … between 2008 and 2017. This analysis focuses on the correlates of transitions into and out of poverty, and investigates how …
Persistent link: https://www.econbiz.de/10011987096
The study investigated the impact of taxation on poverty and inequality in 14 Sub-Saharan African countries in a … taxation on inequality and poverty. The results revealed that the more progressive a tax system is, the less the inequality and … that a higher tax effort reduces poverty. Another interesting result was that while rising tax proportion of GDP reduces …
Persistent link: https://www.econbiz.de/10012941909