Search Results - subject_exact:"Income tax"

State and local tax policy in a time of telework

Agrawal, David R.; Chen, Xinyu - 2026

The taxing authority of subnational governments is limited by the geographic location of individuals and economic activity. The rise of telework decouples a worker's residence from the employer's location, creating challenges for personal income taxes, corporate income taxes, and unemployment...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015615634

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State and local tax policy in a time of telework

Agrawal, David R.; Chen, Xinyu - 2026

Book / Working Paper

Lessons on state and local income taxes from the twenty-first century and challenges for the future

Agrawal, David R. - 2026

I survey the research on the last twenty-five years of subnational income tax policy and conclude that the defining feature of state and local income taxes is geography. Geographic boundaries limit the power of subnational governments to tax people and activities. The article discusses where...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015596726

Tax disincentives to formal employment in Latin America

Bargain, Olivier; Jara, H. Xavier; Rivera, David - 2026

Tax-benefit systems in Latin America have expanded alongside social protection, yet persistently high informality continues to constrain fiscal capacity and redistribution. This paper examines how tax policy changes affect formal employment in Bolivia, Colombia, and Ecuador over three periods...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015641321

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Tax disincentives to formal employment in Latin America

Bargain, Olivier; Jara, H. Xavier; Rivera, David - 2024

Book / Working Paper

Geo-SWITCH : simulating regional income distribution and policy impacts in Ireland

Doorley, Karina; Wohnsiedler, Iris; O'Shea, Richard; … - 2026

This paper introduces Geo-SWITCH, a spatial extension of Ireland’s tax-benefit microsimulation model SWITCH that enables distributional impact analysis at the county level. We align nationally representative SILC microdata with county-level administrative benchmarks using small-area estimation...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015672866

The economic impact of Malta's 2025 personal income tax reform

Abela, Glenn; Debattista, Ian - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015461305

Class-based taxation : the fiscal paternalism of the Chilean income tax?

Biehl, Andrés; Labarca, José Tomás; Atria, Jorge - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015549957

An analysis of the effect of sunsetting tax provisions for family farm households

McDonald, Tia M.; Durst, Ron - 2024

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014567043

The effect of the liberian government’s taxation policies on poverty and inequality

Edeh, Henry C. - 2024

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015085119

Tax treatment of commuter cost

Christiansen, Vidar; Nygård, Odd E. - 2024

The paper discusses the tax treatment of commuting where wages and housing cost vary across locations. An income tax distorts the locational choices of agents, who dislike commuting and have preferences for place of residence Wages, housing cost and commuting cost determine how subsidising or...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014521192

The impact of taxation on firm performance and risk : evidence from Greece

Rompotis, Gerasimos G. - 2024

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015126875

Optimal income taxation and formalization of the informal economy

Takikawa, Hirofumi - 2024

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015417151

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Optimal income taxation and formalization of the informal economy

Takikawa, Hirofumi - 2023

Book / Working Paper

State and Local Tax Policy in a Time of Telework

Agrawal, David R.; Chen, Xinyu - 2026

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015585993

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State and Local Tax Policy in a Time of Telework

Agrawal, David R.; Chen, Xinyu - 2026

Book / Working Paper

Taxation, informality, and labor market responses : what do we really know?

Canavire-Bacarreza, Gustavo; Herrero Olarte, Susana; … - 2026

This paper critically reviews the empirical and structural literature on the effects of income taxation on informal economic activity. Although labor taxation has been widely studied in relation to labor market outcomes, evidence linking income taxes to informality remains fragmented and uneven...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015617041

A new lens on the rich: measuring personal income with novel tax data from Colombia

Obando Martínez, Juan Camilo - 2026

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015609066

(Mis)measurement of income shifting

Amberger, Harald J.; Doeleman, Ruby; Pendl, Stefanie - 2026

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015609868

Factor income taxation and the governance dividend

Masi, Tania; Savoia, Antonio; Sen, Kunal - 2026

An influential literature suggests that the rise of taxation should come with a 'governance dividend': the quality of government should improve, because the taxpaying citizenry will subject the ruler to increased scrutiny. While this fits the history of nowadays advanced economies, it is less...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015612454

Tax expenditures and redistribution : the case of Portugal

Christl, Michael; Berdeal, Silvia Navarro - 2026

This paper assesses the fiscal and distributional effects of personal income tax expenditures in Portugal using EUROMOD microsimulation and 2022 EU-SILC microdata. We compare the 2023 tax-benefit system with a counterfactual scenario in which each tax expenditure category is removed individually...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015676431

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Tax expenditures and redistribution : the case of Portugal

Christl, Michael; Berdeal, Silvia Navarro - 2026

Book / Working Paper

How much does responsibility matter in fairness measurement?

Jacquet, Laurence; Jia, Zhiyang; Thoresen, Thor Olav - 2026

Empirical evidence suggests that social acceptance of redistribution depends on whether income differences result from preferences (of which individuals are responsible) or from circumstances. We propose a new empirical method that measures the importance of preferences in the distribution of...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015592051

Optimal redistribution with institutional reference points

Takikawa, Hirofumi - 2026

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015592971

The impact of place-based tax credits on internal migration patterns

Finkelstein, Adi - 2026

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015593006

Mapping high-income taxpayers in Berlin using kernel-smoothed proportions from aggregated georeferenced data

Gril, Lorena; Rendtel, Ulrich - 2026

The rare access to exact official geocoordinates opens new methodological possibilities for analyzing highly sensitive tax data. We explore their visualization potential and systematically evaluate aggregation as an anonymization strategy, with particular attention to its methodological and...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015593226

Analysepotenzial der Lohn- und Einkommensteuerstatistik zu Altersvorsorgebeiträgen und Renten : Abschlussbericht

Jansen, Andreas - 2026

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015594939

The potential and utility of land value taxation : a theoretical framework and simulation for China

Hou, Yilin; Kumhof, Michael; Shao, Lei - 2026

This paper develops an analytical framework for examining land taxation in the context of contemporary urban economies. We dissect the China case for simulation, comparing two model-based scenarios where revenue losses from consumption taxes are replaced by higher income taxes and land taxes. We...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015596752

The effects of personal income taxes on organization performance : evidence from name, image, and likeness compensation rules

Goldmann, Nathan C.; Jacob, Martin - 2026

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015637736

Outside income as a signal : evidence from politicians and voters

Neisser, Carina; Wehrhöfer, Nils - 2026

We study how public disclosure of politicians' outside income affects their behavior. We exploit a disclosure reform targeting German federal MPs and tax-return data in a differencein-differences setup using unaffected state MPs as controls. MPs increase their outside income by 24%, driven by...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015638101

Optimal taxation in the automation era

Nakatani, Ryota; Miyamoto, Hiroaki - 2026

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015638664

Dual income taxation and top income shares

Ceraolo, Michele; Iacono, Roberto; Rios-Avila, Fernando - 2026

This paper investigates the distributional consequences of Dual Income Taxation (DIT), a system that taxes labour income progressively while applying a flat rate to capital income. We make two complementary contributions. First, we classify income tax systems across 20 advanced economies from...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015638985

Revealed preference for redistribution and the role of government

Rodemeier, Matthias; Sun, Gregory - 2026

We study how Americans trade off the welfare of the poor versus the rich using incentivized transfer experiments. Combining this with estimates of the Elasticity of Taxable Income, we quantify optimal income tax rates in the US. Revealed preferences show strong concern for the poor across the...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015639063

Political feasibility of French income tax reforms 2002-2019

Boyer, Pierre C.; Takhedmit, Adel; Vanborre, Paul - 2026

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015644077

The bank leverage response to tax shield changes

Ward, Felix; Vries, Casper G. de - 2026

Does the preferential tax treatment of debt over equity cause banks to increase their leverage? We construct a novel dataset tracing the evolution of the debt tax shield for banks in advanced economies from 1870 to 2020. Exploiting variation from nearly all changes in banking-sector tax shields...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015644862

Does global financial transparency improve tax compliance in developing countries?

Johannesen, Niels; Larsen, Lauge; Riedel, Nadine - 2026

In a coordinated effort to curb tax evasion, governments systematically exchange information about bank accounts with foreign owners. We study the compliance effects of the policy in the context of South Africa using information reports on one million foreign bank accounts linked to income and...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015651862

Elasticity of marginal utility of consumption : the equal-sacrifice approach applied for the Czech Republic

Opatrný, Matěj; Ščasný, Milan - 2026

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015652850

Substitution and income effects of labor income taxation

Graber, Michael; Håvarstein, Morten; Mogstad, Magne; … - 2026

The elasticity of taxable income (ETI) parameter is a key quantity in empirical analysis of tax policy and labor supply. We examine when a commonly applied class of ETI estimands can be used to learn about individuals' ETI parameters and their (un)compensated elasticities of labor supply. We...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015632835

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Substitution and Income Effects of Labor Income Taxation

Graber, Michael; Håvarstein, Morten; Mogstad, Magne; … - 2026

Book / Working Paper

Tax relief on public and private pension contributions in Ireland

Doorley, Karina; Gubello, Michele - 2026

This report provides an up-to-date assessment of the scale and distributional impact of tax relief on public, occupational, and private pension contributions in Ireland. Using SWITCH, the ESRI's tax-benefit microsimulation model, we quantify the cost of tax relief under the current...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015633685

Enhancing tax-benefit modelling functionality : labour supply responses in UKMOD

Van de Ven, Justin; Richiardi, Matteo; Brooks, Natasha; … - 2026

This paper describes the integration of labour supply behavioural responses into UKMOD, the UK tax-benefit microsimulation model belonging to the EUROMOD family. Traditional static models quantify only the direct ("morning after") fiscal and distributional effects of policy reforms, abstracting...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015634131

How does council tax support shape household incomes and work incentives?

Oulton, Matthew; Wernham, Tom - 2026

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015635306

The Welsh government's record on tax and benefit policy

Phillips, David; Adam, Stuart; Wernham, Tom; Michael, Jed - 2026

Since its inception, the Welsh Government has had powers over local taxation - determining the structure of council tax (with councils then setting the headline tax rate) and the structure and level of business rates. The late 2010s saw the Welsh Government gain powers over a number of other...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015635311

Family taxation and labor supply

Mäkinen, Juuso - 2026

I study a tax policy in Finland in 1976 that changed the basis for income taxation from couple's joint income to individual income. Following the shift from family taxation to individual taxation, secondary earners within households experienced large drops in their participation tax rates and...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015644374

Tax decentralization, preferences for redistribution and regional identities

Foremny, Dirk - 2026 - Version May 2026

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015665441

On the taxation of private retirement wealth

Ábrahám, Árpád; Brendler, Pavel; Cárceles-Poveda, Eva - 2026

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015665865

Income taxation across countries

Qiu, Xincheng; Russo, Nicolò - 2026

This paper examines income tax systems in over thirty countries over the past forty years using microdata from the Luxembourg Income Study. We show that income tax systems worldwide are well approximated by a two-parameter log-linear effective tax function. We provide country- and year-specific...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015665779

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Income taxation across countries

Qiu, Xincheng; Russo, Nicolò - 2025

Book / Working Paper

Optimal mixed taxation and market power in a dynamic economy

Aronsson, Thomas; Wendner, Ronald - 2026

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015667336

New estimates of the elasticity of marginal utility of consumption for Europe

Ščasný, Milan; Opatrný, Matěj - 2026

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015672786

Tax-induced emigration : who flees high taxes? : evidence from the Netherlands

Giarola, José Victor C.; Marie, Olivier; Cörvers, Frank; … - 2026

We study a policy change in the Netherlands that unexpectedly reduced the duration of preferential tax treatment for high-skilled migrants from specific countries. Using administrative data, we document substantial out-migration responses driven entirely by the top 1% of earners, with no...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015674977

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Tax-induced emigration: who flees high taxes? : evidence from the Netherlands

Giarola, José Victor C.; Marie, Olivier; Cörvers, Frank; … - 2023

Book / Working Paper

Progressing towards efficiency : the role for labor tax progression in reforming social security

Makarski, Krzysztof; Tyrowicz, Joanna; Komada, Oliwia - 2026

This paper studies the role for progressive labor income taxation in the context of social security reform. We propose a novel reform that replaces redistributive pensions with a contribution-based system while simultaneously increasing the progressivity of labor income taxation to preserve...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015675596

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Progressing towards efficiency : the role for labor tax progression in reforming social security

Makarski, Krzysztof; Tyrowicz, Joanna; Komada, Oliwia - 2022

Book / Working Paper

Optimal tax administration and redistributive policy

Ramos, Sebastián Castillo; Pirttilä, Jukka - 2026

Redistributive policies are crucial in tax design but are often overlooked when examining optimal tax administrative policies to fight tax evasion. This paper extends the Keen and Slemrod (2017) framework to analyse how redistributive concerns and inequality aversion affect tax administration....

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015668726

New estimates of the impact of undergraduate degrees on lifetime earnings

Britton, Jack; Ogden, Kate; Ornadel, Natan; Waltmann, Ben - 2026

What is the effect of going to university on earnings over graduates' lifetimes? To what extent do subject choice, institution and the prior academic attainment of those students matter? How much do individuals (and taxpayers) benefit from people going to university, once we account for the...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015668561

Comparing tax and benefit microsimulation models : a guide for analysts in low- and middle-income countries

Abramovsky, Laura; Evans, Martin; Iddrisu, Abdul Malik; … - 2026

Tax and benefit microsimulation models (MSMs) and fiscal incidence analyses (FIAs) are important tools for understanding how fiscal policies affect households across the income distribution. They are used to assess who bears the burden of taxation, who benefits from public spending, and how...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015668565

Quantile analysis of redistributive effects of personal income tax reforms : evidence from Japan in the 2010s

Doi, Takerō; Park, Jeonyong - 2026

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015676308

Redistribution, horizontal inequity, and reranking: direct taxation in the UK, 1977-2020

Hérault, Nicolas; Jenkins, Stephen - 2023

We decompose the redistributive effect of direct taxes into vertical, horizontal, and reranking components applying the methods of Urban and Lambert (Public Finance Review, 2008). In the first such application to the UK, and using yearly data covering 1977-2020, we find that redistributive...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014423792

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Redistribution, horizontal inequity, and reranking : direct taxation in the UK, 1977-2020

Hérault, Nicolas; Jenkins, Stephen - 2023

Book / Working Paper

Redistribution, horizontal inequity, and reranking : direct taxation in the UK, 1977-2020

Hérault, Nicolas; Jenkins, Stephen - 2023

Book / Working Paper