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  1. The effects of taxes on innovation
    theory and empirical evidence
    Autor*in: Stantcheva, Stefanie
    Erschienen: 04 October 2021
    Verlag:  Centre for Economic Policy Research, London

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    Standort:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signatur:
    LZ 161
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    keine Fernleihe

    Standort:
    Universitätsbibliothek Mannheim
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    keine Fernleihe
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    Quelle: Verbundkataloge
    Sprache: Englisch
    Medientyp: Buch (Monographie)
    Format: Online
    Schriftenreihe: Array ; DP16608
    Schlagworte: Innovation; Income taxation; Capital taxation; Spillovers; inventors
    Umfang: 1 Online-Ressource (circa 21 Seiten)
  2. Optimal labor income taxation
    the role of the skill distribution
    Autor*in: Miao, Dingquan
    Erschienen: January 2022
    Verlag:  Luxembourg Income Study (LIS), asbl, Luxembourg

    I analyze the role of the distribution of skills in shaping optimal nonlinear income tax schedules. I use theoretical skill distributions as well as empirical skill distributions for 14 OECD countries. I find that a more dispersed log-normal skill... mehr

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    Standort:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
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    DS 153
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    keine Fernleihe

     

    I analyze the role of the distribution of skills in shaping optimal nonlinear income tax schedules. I use theoretical skill distributions as well as empirical skill distributions for 14 OECD countries. I find that a more dispersed log-normal skill distribution implies a more progressive optimal tax schedule. Optimal tax rates should be lower throughout if a greater number of unskilled agents cluster at the bottom, and the scheme is more progressive if a greater number of agents locate at the top. I also highlight how the impact of the skill distribution is affected by the form of the social welfare function and the utility function. The findings using empirical skill distributions suggest that the results are sensitive to the type of statistical estimator used to estimate the skill distribution.

     
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    Quelle: Verbundkataloge
    Sprache: Englisch
    Medientyp: Buch (Monographie)
    Format: Online
    Weitere Identifier:
    hdl: 10419/267023
    Schriftenreihe: LIS working paper series ; no. 823
    Schlagworte: Income taxation; Simulations; Skill distributions
    Umfang: 1 Online-Ressource (circa 38 Seiten), Illustrationen
  3. Earnings responses to even higher taxes
    Autor*in: Miao, Dingquan; Selin, Håkan; Söderström, Martin
    Erschienen: [2022]
    Verlag:  IFAU, Institute for Evaluation of Labour Market and Education Policy, Uppsala

    We exploit a recent Swedish tax reform, implying higher marginal tax rates for the top 5% of the earnings distribution, to learn about earnings responses in an economy where taxes already are high. Using a simple and graphical cross sectional method,... mehr

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    Verlag (kostenfrei)
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    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signatur:
    DS 137
    Fernleihe:
    keine Fernleihe

     

    We exploit a recent Swedish tax reform, implying higher marginal tax rates for the top 5% of the earnings distribution, to learn about earnings responses in an economy where taxes already are high. Using a simple and graphical cross sectional method, we estimate earnings elasticities in the range 0.13-0.16. We interpret the response using a simulation model in which people face uncertain marginal tax rates due to earnings dynamics. The tax response is surprisingly sharp given the earnings variability at the top of the earnings distribution.

     
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    Quelle: Verbundkataloge
    Sprache: Englisch
    Medientyp: Buch (Monographie)
    Format: Online
    Weitere Identifier:
    hdl: 10419/265163
    Schriftenreihe: Working paper / Institute for Evaluation of Labour Market and Education Policy ; 2022, 12
    Schlagworte: Earnings supply; Income taxation
    Umfang: 1 Online-Ressource (circa 50 Seiten), Illustrationen
  4. Low-income families, maternal labor supply, and welfare reform
    Autor*in: Garstenauer, Viola; Siassi, Nawid
    Erschienen: [2024]
    Verlag:  Research Unit in Economics, Institute of Statistics and Mathematical Methods in Economics, TU Wien, [Wien]

    In this paper, we examine reforms that alleviate large employment disincentives induced by child-related transfers for married mothers. We develop a life-cycle model where married couples face labor market, child care and fertility risk, and make... mehr

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    Standort:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signatur:
    DS 386
    Fernleihe:
    keine Fernleihe

     

    In this paper, we examine reforms that alleviate large employment disincentives induced by child-related transfers for married mothers. We develop a life-cycle model where married couples face labor market, child care and fertility risk, and make joint labor supply and consumption-saving decisions. The evolution of female human capital is endogenous and shaped by mothers' employment decisions. We calibrate the model to the U.S. using data from the Current Population Survey. We show that participation tax rates exceed 25 percent for most mothers in our sample, and can be as high as 60 percent when including child care expenses. We then evaluate reforms to existing tax credits for working couples. We find that (i) expanding child care tax credits and (ii) introducing a secondary earner EITC deduction lead to substantially higher employment rates among married mothers. Both reforms are easily implementable, self-financing, and welfare-improving. A combination of both reforms closes the maternal employment gap altogether.

     
    Export in Literaturverwaltung   RIS-Format
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    Quelle: Verbundkataloge
    Sprache: Englisch
    Medientyp: Buch (Monographie)
    Format: Online
    Weitere Identifier:
    hdl: 10419/281162
    Schriftenreihe: ECON WPS - working papers in economic theory and policy ; no. 2024, 01 (January 2024)
    Schlagworte: Family labor supply, Child-related transfers; Income taxation
    Umfang: 1 Online-Ressource (circa 49 Seiten), Illustrationen