Search Results - subject_exact:"Labor income taxation"

Steuerrabatt für neu Zugewanderte : was ist zu erwarten, worauf kommt es an?

Brücker, Herbert; Kosyakova, Yuliya; Weber, Enzo - 2024

Die Bundesregierung verfolgt in der Wachstumsinitiative das Ziel, die Einwanderung in den Arbeitsmarkt zu stärken. In den ersten drei Jahren sollen 30 %, 20 % und 10 % des Bruttoeinkommens neu zugezogener Fachkräfte steuerfrei gestellt werden. Der Adressatenkreis ist noch nicht exakt...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015070825

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://ebvufind01.dmz1.zbw.eu/10015612454

How do value added taxes affect wages and labor?

Hundsdoerfer, Jochen; Löwe, Maren - 2026

We analyze how value added taxes (VATs) affect labor market outcomes (firms' employee costs, wages, hours worked, employment). While VATs are designed to tax consumption, they are levied at the firm level, which creates potential spillovers to labor markets. We hypothesize that VATs affect wages...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015586647

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How do value added taxes affect wages and labor?

Hundsdoerfer, Jochen; Löwe, Maren - 2026

Book / Working Paper

Verteilungswirkungen und Fallstricke des Faktorverfahrens bei der Lohnsteuer : Analysen Steuerpolitik

Herrmann, Judith; Teuber, Martin; Calahorrano, Lena - 2024

Der Koalitionsvertrag der Bundesregierung sieht bei der Lohnsteuer die Überführung der Steuerklassenkombination III/V für verheiratete Paare in das Faktorverfahren der Steuerklasse IV vor, mit dem Ziel, die wirtschaftliche Unabhängigkeit und Fairness zu stärken. Das Faktorverfahren könnte...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015050566

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://ebvufind01.dmz1.zbw.eu/10015632835

To bequeath, or not to bequeath? : on labour income risk and top wealth concentration

Sorge, Marco M. - 2024

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015433207

Beyond tax credits and the minimum wage : the challenge of labour market inequality

Blundell, Richard W. - 2024

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014537449

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://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 labor income taxation with the dividend effect

Kushnir, Alexey; Zubrickas, Robertas - 2024

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015185144

Wages, taxes, and labor supply elasticities : the role of social preferences

Chirakijja, Janjala; Ong, Pinchuan - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015672051

Benefit-based taxation can include substantial redistribution

Ellery, Jo; Weinzierl, Matthew - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015676523

Borda-optimal taxation of labour income

Ivanov, Asen - 2023

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014253555

La surfiscalisation du travail qualifié en France : conséquences économiques et enjeux pour les entreprises des secteurs représentés par la Fédération Syntec

Redoulès, Olivier; Koléda, Gilles; Maréchal, Antoine - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015175160

Optimal fiscal policy with heterogeneous agents and capital : should we increase or decrease public debt and capital taxes?

Le Grand, François; Ragot, Xavier - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015453867

Labor demand responses to payroll taxes in an economy with wage rigidity: evidence from Colombia

Becerra, Oscar; Morales, Leonardo Fabio - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015326113

Dynamic effects of labor income taxation in an unequal Schumpeterian economy

Chu, Angus C.; Liao, Chih-Hsing; Peretto, Pietro F. - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015583287

Rising skill premium and the dynamics of optimal capital and labor taxation

Tsai, Yi-Chan; Yang, C. C.; Yu, Hsin-Jung - 2022

With capital‐skill complementarity, the secular decline in the price of capital equipment due to equipment‐specific technological progress (ESTP) keeps pushing up the demand for skilled relative to unskilled labor and raising the skill premium. This paper quantitatively characterizes the...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10013382065

Efficient taxation of labour income under the threat of conflict

Ivanov, Asen - 2025

I take a simple model of affine taxation of labour income and append to it the possibility that the chosen tax schedule triggers conflict in society. I demonstrate theoretically that, under certain conditions, the set of efficient tax schedules is a proper subset of the set of efficient tax...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015456382

Les freins à la progression salariale : enquêtes sur l'impact des dispositifs socio-fiscaux

Redoulès, Olivier; Koléda, Gilles; Touili, Meriem; … - 2024

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014552799

A comparison of the effects of capital and labour taxes in CEE countries

Krajewski, Piotr; Piłat, Katarzyna - 2022

The aim of the article is to quantify and compare the impact of capital and labour tax on the economies of Central and Eastern Europe (CEE). The impulse‑response functions presented in the paper show that output reacts differently to changes in the taxation of labour and capital. Although...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10013407457

Adjustments of factor income tax rates and aggregate (in)stability

Huang, Kevin X. D.; Meng, Qinglai; Xue, Jianpo - 2024

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015055128

Fiscal management of aggregate demand : the effectiveness of labor tax credits

Ferrière, Axelle; Navarro, Gaston - 2024

We use a quantitative heterogeneous agent model with nominal rigidities and unemployment risk to analyze the effectiveness of several fiscal policies in stabilizing a demand-driven recession. The model delivers empirically realistic distributions of marginal propensities to consume (mpc) and...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015084354

Tax policy and aggregate stability in an overlapping generations model

Guo, Jang-ting; Zhang, Yan - 2024

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014532560

Job search, efficiency wages and taxes

Bryson, Alex; Dale-Olsen, Harald - 2024

Norwegian workers' job mobility decisions are related to firms' wage policies, but also depend on the national tax schedule. By utilising Norwegian population-wide administrative linked employer-employee data on workers and firms between 2010-2019, we study how the job-to-job turnover of...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015078080

Optimal taxation in the life cycle with human capital investment

Chen, Been-lon; Liang, Fei-Chi - 2024

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014491054

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Optimal taxation in the life cycle with human capital investment

Chen, Been-lon; Liang, Fei-Chi - 2023

Book / Working Paper

Meritocratic labor income taxation

Berg, Kristoffer; Håvarstein, Morten; Stubhaug, Magnus E. - 2024

Surveys and experiments suggest that people hold workers more responsible for income gains stemming from merit, such as education, than circumstances, such as parental education. This paper shows how to design income taxes that account for merits. First, we introduce social welfare functions...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014515008

Optimal labor income taxation and asset distribution in an economy with no insurance market and extensive labor supply responses

Kataoka, Takao; Takamatsu, Yoshihiro - 2024

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015187380

Measuring labor share for Poland - does heterogeneity of labor compensation matter?

Gradzewicz, Michał; Jabłonowski, Janusz; Sasiela, Michał - 2024

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014502350

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Measuring labor share for Poland: does heterogeneity of labor compensation matter?

Gradzewicz, Michał; Jabłonowski, Janusz; Sasiela, Michał - 2024

Book / Working Paper

Payroll tax, employment and labor market concentration

Baumgartner, Erick; Corbi, Raphael Bottura; Narita, Renata - 2024

How much employment can be generated by decreasing payroll taxes? We examine this question by exploring the staggered rollout of a large payroll tax reform in Brazil. Using administrative matched employer-employee data, we find an increase of 5 percent on employment due to both firm growth and...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015329694

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Payroll tax, employment and labor market concentration

Baumgartner, Erick; Corbi, Raphael Bottura; Narita, Renata - 2022

Book / Working Paper

Public investment, factor income taxation, and intergenerational welfare distribution in an overlapping generations model

Tamai, Toshiki - 2024

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015130602

Taxing Wages 2024 : Tax and Gender through the Lens of the Second Earner

2024

This annual publication provides details of taxes paid on wages in OECD countries. This year's edition focuses on fiscal incentives for second earners in the OECD and how tax policy might contribute to gender gaps in labour market outcomes. For the year 2023, the report also examines personal...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015630680

The unusual French policy mix towards labour market inequalities

Bozio, Antoine - 2024

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014537451

Stable taxation in frictional labor markets

Kiarsi, Mehrab; Rendahl, Pontus - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015642048

Generational distribution of fiscal burdens : a positive analysis

Uchida, Yuki; Ono, Tetsuo - 2024

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014538761

Taxing labor : firm R&D, automation and the labor share

Ku, Hyejin; Schönberg, Uta; Schreiner, Ragnhild - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015669222

Collecting system and payroll tax compliance : evidence from Chinese firm-level data

Tang, Jue; Feng, Jin - 2021

This paper quantifies the impacts of collecting system on social insurance contribution compliance, taking advantage of a reform around 2000 in China. Using firm-level data, we find that the actual contribution rate and the probability of participation were raised by 3% and 5 percentage points...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10013163829

Taxes and transfers with nonlinear wage dynamics

Guner, Nezih; Renedo, Eugenio; Yavuz, Emre Enes - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10016061463

Employment effects of payroll tax subsidies

Collischon, Matthias; Cygan-Rehm, Kamila; Riphahn, Regina T. - 2021

Persistent link: https://ebvufind01.dmz1.zbw.eu/10012660844

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Employment effects of payroll tax subsidies

Collischon, Matthias; Cygan-Rehm, Kamila; Riphahn, Regina T. - 2020

Book / Working Paper

Employment effects of payroll tax subsidies

Collischon, Matthias; Cygan-Rehm, Kamila; Riphahn, Regina T. - 2020

Book / Working Paper

Employment effects of payroll tax subsidies

Collischon, Matthias; Cygan-Rehm, Kamila; Riphahn, Regina T. - 2018

Book / Working Paper

Tax progressivity of personal wages and income inequality

Papanikolaou, Nikolaos - 2021

The paper examines tax progressivity and income inequality using Census Bureau Current Population Survey (CPS) personal income data. The Kakwani index is used to derive tax progressivity for All, Male, Female, White and African American personal wage income of CPS respondents, respectively. The...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10012483953

Time-consistent fiscal policy under heterogeneity : conflicting or common interests?

Angelopulos, Kōnstantinos; Malley, James R.; … - 2023

This paper studies the aggregate and distributional implications of Markov-perfect taxspending policy in a neoclassical growth model with capitalists and workers. Focusing on the long run, our main findings are: (i) it is optimal for a benevolent government, which cares equally about its...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014260607

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Time-Consistent Fiscal Policy Under Heterogeneity : Conflicting or Common Interests

Angelopulos, Kōnstantinos - 2011

Book / Working Paper

Optimal Labor Income Tax, Incomplete Markets, and Labor Market Power

Mousavi, Negin - 2023

What are the implications of imperfect competition in labor markets for optimal labor income taxes? I study this question in an Aiyagari (1994) incomplete-market economy with idiosyncratic risk, borrowing constraints, and the new feature that jobs are differentiated from workers' perspective and...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014351017

How do firms respond to reduced labor costs? : evidence from the 2007 Swedish payroll tax reform

Daunfeldt, Sven-Olov; Gidehag, Anton; Rudholm, Niklas - 2021

Persistent link: https://ebvufind01.dmz1.zbw.eu/10012618402

The taxation of labour vs. capital income : A focus on high earners

Hourani, Diana - 2023

This working paper presents novel analysis comparing in a consistent way the tax treatment of labour and capital income across OECD countries, through stylised effective tax rates (ETRs). It shows that dividend income and capital gains are generally subject to lower ETRs than wage income at the...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014435883

Dynamic taxation

Stantcheva, Stefanie - 2020

Persistent link: https://ebvufind01.dmz1.zbw.eu/10012404608

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Dynamic taxation

Stantcheva, Stefanie - 2020

Book / Working Paper

Dynamic taxation

Stantcheva, Stefanie - 2020

Book / Working Paper

Dynamic Taxation

Stantcheva, Stefanie - 2022

Book / Working Paper

Dynamic Taxation

Stantcheva, Stefanie - 2020

Book / Working Paper

Dynamic Taxation

Stantcheva, Stefanie - 2020

Book / Working Paper

Tax competition, fiscal policy, and public debt levels in a monetary union

Menguy, Séverine - 2020

Persistent link: https://ebvufind01.dmz1.zbw.eu/10012405334

Do reduced labor costs increase employment among minimum wage workers? : evidence from a Swedish payroll tax cut

Daunfeldt, Sven-Olov; Gidehag, Anton; Westerberg, Hans … - 2023

We use a youth payroll tax cut in Sweden to investigate whether retail firms that were exposed to substantial labor cost savings increased employment of minimum wage workers more than firms that received smaller labor cost savings. Our dataset includes information on both contracted wages and...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014252466

To redistribute or to predistribute? : the minimum wage versus income taxation when workers differ in both wages and working hours

Gerritsen, Aart - 2023

I consider the case for the minimum wage alongside (optimal) income taxes when workers differ in both wages and working hours, such that a given level of income corresponds to multiple wage rates. The minimum wage is directly targeted at the lowest-wage workers, while income taxes are at most...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014390442

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To redistribute or to predistribute? : the minimum wage versus income taxation when workers differ in both wages and working hours

Gerritsen, Aart - 2023

Book / Working Paper

The effects of a place-based tax cut and minimum wage increase on labor market outcomes

Campos-Vázquez, Raymundo M.; Delgado, Victor; Rodas, Alexis - 2020

The benefits of place-based policies are still under debate. In this study, we analyze what is probably one of the boldest interventions in the recent history of Mexico and the rest of the world: the Northern Border Free Zone (NBFZ). Launched in January 2019, this program doubles the minimum...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10012295005

Taxing Wages 2023 : Indexation of Labour Taxation and Benefits in OECD Countries

2023

This annual publication provides details of taxes paid on wages in OECD countries. This year's edition focuses on the impact of recent inflation on labour taxation in the OECD and how countries adjust their tax systems in response. For the year 2022, the report also examines personal income...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015629329

Tax enforcement and efficiency wages : evidence from China' Golden Tax Project III

Jiang, Xiandeng; Huang, Ruoyao; Wang, Chuanjie - 2023

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014584077