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Capital Income Taxation and the Mirrlees Review
Apps, Patricia F. - 2012
The Mirrlees Review of the UK tax system, together with its companion volume of research papers, can be expected to influence future discussions of tax reform. Indeed, this can already be recognised in the Henry Review. As far as income taxation is concerned, the most substantive recommendation...
Persistent link: https://www.econbiz.de/10013104953
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Estimating the Laffer Tax Rate on Capital Income : Cross-Base Responses Matter!
Lefebvre, Marie-Noëlle; Lehmann, Etienne; Sicsic, Michaël - 2023
We theoretically express the Laffer tax rate on capital income as a function of the elasticities of capital income (the "direct" elasticity) and of labor income (the "cross" elasticity) with respect to the net-of-tax rate on capital income. We estimate these elasticities using salient capital...
Persistent link: https://www.econbiz.de/10014344810
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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
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Global Reform of Personal Income Taxation, 1981-2005 : Evidence from 189 Countries
Sabirianova Peter, Klara - 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/10013158615
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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 … joint taxation with income splitting for married couples, Austria taxes everyone individually, which leads to lower marginal …
Persistent link: https://www.econbiz.de/10013316983
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Redistribution and Insurance with Simple Tax Instruments
Findeisen, Sebastian - 2015
We analyze optimal taxation of labor and capital income in a life-cycle framework with idiosyncratic income risk. We provide a novel decomposition of labor income tax formulas into a redistribution and an insurance component. The latter is independent of the social welfare function and...
Persistent link: https://www.econbiz.de/10013016371
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How Tax Progression Affects Effort and Employment
Koskela, Erkki - 2007
Within an efficiency wage framework, we study the effects of two revenue-neutral tax reforms that change the progressivity of the labour tax system. A revenue-neutral increase in both the wage tax and tax exemption and a revenue-neutral change in the composition of labour taxation towards the...
Persistent link: https://www.econbiz.de/10012776568
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Labor Earnings Respond Differently to Income-Tax and to Payroll-Tax Reforms
Lehmann, Etienne - 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/10013118267
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Does Labor Supply Respond to a Flat Tax? Evidence from the Russian Tax Reform
Duncan, Denvil - 2009
We exploit the exogenous change in marginal tax rates created by the Russian flat tax reform of 2001 to identify the effect of taxes on labor supply of males and females. We apply the weighted difference-in-difference regression approach and instrumental variables to the labor supply function...
Persistent link: https://www.econbiz.de/10013158512
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Income Tax Flattening : Does it Help to Reduce the Shadow Economy?
Sabirianova Peter, Klara - 2009
This paper examines the effect of global transition to simpler, flatter income tax systems on the size of the shadow economy. By offering a new estimation framework, the paper revives the traditional electricity consumption approach to measuring the shadow economy. It overcomes the limitations...
Persistent link: https://www.econbiz.de/10013158670