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  1. The Spanish personal income tax
    facts and parametric estimates
    Autor*in: García-Miralles, Esteban; Guner, Nezih; Ramos, Roberto
    Erschienen: March 2019
    Verlag:  Centro de estudios monetarios y financieros, Madrid, Spain

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    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
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    Quelle: Verbundkataloge
    Sprache: Englisch
    Medientyp: Buch (Monographie)
    Format: Online
    Schriftenreihe: Working paper / CEMFI ; 1904
    Schlagworte: Einkommensteuer; Einkommensverteilung; Spanien
    Umfang: 1 Online-Ressource (circa 54 Seiten), Illustrationen
  2. The Spanish personal income tax
    facts and parametric estimates
    Autor*in: García-Miralles, Esteban; Guner, Nezih; Ramos, Roberto
    Erschienen: 2019
    Verlag:  Banco de España, Madrid

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    Format: Online
    Schriftenreihe: Documentos de trabajo / Banco de España, Eurosistema ; no. 1907
    Umfang: 1 Online-Ressource (circa 64 Seiten), Illustrationen
  3. Essays on retirement, savings, taxation, and skill formation
    Autor*in: García-Miralles, Esteban
    Erschienen: [2021]

    This PhD dissertation consists of four self-contained chapters. The first two chapters study how the design of public pension systems affect individuals' behavior. The first chapter studies how pension eligibility ages impact the retirement behavior... mehr

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    This PhD dissertation consists of four self-contained chapters. The first two chapters study how the design of public pension systems affect individuals' behavior. The first chapter studies how pension eligibility ages impact the retirement behavior of couples. The second chapter explores how public pension provision impacts private savings. The third chapter of this dissertation studies how optimal inheritance taxation depends on the social welfare function assumed and on the underlying individual heterogeneity. Finally, the fourth chapter explores human capital formation by estimating the causal effect of parental shocks on their children's non-cognitive skills.

     
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    Quelle: Verbundkataloge
    Sprache: Englisch
    Medientyp: Dissertation
    Format: Online
    Weitere Identifier:
    hdl: 10419/240563
    Schriftenreihe: PhD thesis / University of Copenhagen, Department of Economics ; [215]
    Schlagworte: Gesetzliche Rentenversicherung; Konsumentenverhalten; Erbschaftsteuer; Sparen; Soziale Lage; Lebensgemeinschaft; Ehe; Dänemark
    Umfang: 1 Online-Ressource (circa 208 Seiten), Illustrationen
    Bemerkung(en):

    Dissertation, University of Copenhagen, 2021
  4. Inflation, fiscal policy and inequality
    the distributional impact of fiscal measures to compensate for consumer inflation
    Autor*in: 3000 Amores, Antonio F.; Basso, Henrique S.; Bischl, Simeon; De Agostini, Paola; De Poli, Silvia; Dicarlo, Emanuele; Flevotomou, Maria; Freier, Maximilian; Maier, Sofia; García-Miralles, Esteban; Pidkuyko, Myroslav; Ricci, Mattia; Riscado, Sara
    Erschienen: [2023]
    Verlag:  European Central Bank, Frankfurt am Main, Germany

    This paper analyses the distributional impact of high consumer inflation in the euro area and government measures to compensate households in 2022. The study uses the tax-benefit microsimulation model for the European Union (EUROMOD) with microdata... mehr

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    This paper analyses the distributional impact of high consumer inflation in the euro area and government measures to compensate households in 2022. The study uses the tax-benefit microsimulation model for the European Union (EUROMOD) with microdata as the input - EU statistics on income and living conditions (EU-SILC) and household budget surveys (HBS) - to quantify the distributional impact of inflation, income support measures and measures aimed at containing prices. The analysis confirms that purchasing power and welfare were more severely affected by the 2022 inflation surge in lower-income households than in higher-income households. Fiscal measures compensated households for about a third of their welfare loss, though with significant differences between countries. At the same time, fiscal measures closed around 60% of the inequality gap between lower and higherincome households. Most fiscal measures were not particularly well targeted at lowincome households, resulting in a higher than necessary fiscal burden to cushion the distributional impact of the inflationary shock.

     
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    Quelle: Staatsbibliothek zu Berlin
    Sprache: Englisch
    Medientyp: Ebook
    Format: Online
    ISBN: 9789289962292
    Weitere Identifier:
    hdl: 10419/283408
    Schriftenreihe: Occasional paper series / European Central Bank ; No 330
    Schlagworte: inflation; fiscal policy; distributional effect; welfare effect; EUROMOD
    Umfang: 1 Online-Ressource (42 Seiten), Diagramme
  5. When death was postponed
    the effect of HIV medication on work and marriage
    Autor*in: Ejrnæs, Mette; García-Miralles, Esteban; Gørtz, Mette; Lundborg, Petter
    Erschienen: [2022]
    Verlag:  CEBI, Department of Economics, University of Copenhagen, Copenhagen

    Over the last century, global life expectancy has increased tremendously. A longer planning horizon may change individuals' incentives to work, save, and marry but it has proven challenging to disentangle such incentive effects from those of improved... mehr

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    Over the last century, global life expectancy has increased tremendously. A longer planning horizon may change individuals' incentives to work, save, and marry but it has proven challenging to disentangle such incentive effects from those of improved health. In this paper, we study how individuals diagnosed with HIV reacted to the introduction of HIV medicine in 1995, which dramatically increased their life expectancy. To isolate the incentive effect, we use Danish register data on HIV-infected individuals and compare how outcomes evolved for individuals who were diagnosed before and after the medicine was introduced, but whose health had not yet been affected by their HIV diagnosis. Our results show that increases in the life expectancy of HIV-infected individuals greatly reduced the negative effect of receiving a HIV diagnosis on labor supply and earnings but did not affect important financial decisions, despite a much longer investment horizon. An increased life expectancy also affected marital behavior, where those facing a longer life expectancy where less likely to marry or cohabit after receiving a HIV diagnosis. Our results highlight that life expectancy gains from medical innovations impact individuals' incentives to work and marry, even when their underlying health is unchanged.

     
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    Sprache: Englisch
    Medientyp: Buch (Monographie)
    Format: Online
    Weitere Identifier:
    hdl: 10419/268912
    Schriftenreihe: CEBI working paper series ; 22, 08
    Schlagworte: Life Expectancy; Labor Supply; Marriage; HIV
    Umfang: 1 Online-Ressource (circa 64 Seiten), Illustrationen
  6. When death was postponed
    the effect of HIV medication on work, savings, and marriage
    Autor*in: Ejrnæs, Mette; García-Miralles, Esteban; Gørtz, Mette; Lundborg, Petter
    Erschienen: June 2023
    Verlag:  IZA - Institute of Labor Economics, Bonn, Germany

    Longer life expectancy can affect individuals' incentives to work, save, and marry, net of any changes in their underlying health. We test this hypothesis by using the sudden arrival of a new treatment in 1995 that dramatically increased life... mehr

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    Longer life expectancy can affect individuals' incentives to work, save, and marry, net of any changes in their underlying health. We test this hypothesis by using the sudden arrival of a new treatment in 1995 that dramatically increased life expectancy for HIV-infected individuals. We compare the behavioral responses of HIV-infected individuals who were still in good health but who differed in their access to the new treatment. Those with access to treatment work substantially more, marry later, but do not save more. Our results highlight the importance of accounting for such incentive effects when valuing increases in life expectancy.

     
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    Weitere Identifier:
    hdl: 10419/278926
    Schriftenreihe: Discussion paper series / IZA ; no. 16228
    Schlagworte: life expectancy; labor supply; marriage; HIV
    Umfang: 1 Online-Ressource (circa 66 Seiten), Illustrationen
  7. Joint retirement of couples
    evidence from discontinuities in Denmark
    Autor*in: García-Miralles, Esteban; Leganza, Jonathan M.
    Erschienen: July 2021
    Verlag:  CESifo, Center for Economic Studies & Ifo Institute, Munich, Germany

    We study how social security influences the retirement behavior of couples. First, we exploit over two decades of full-population data and a discontinuity design to document sizable retirement spillovers to spouses when individuals reach pension... mehr

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    DS 63
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    We study how social security influences the retirement behavior of couples. First, we exploit over two decades of full-population data and a discontinuity design to document sizable retirement spillovers to spouses when individuals reach pension eligibility age. Next, we explore underlying mechanisms. We find age differences within couples to be a fundamental determinant of joint retirement, which is driven by older spouses working longer. Accounting for these age differences reveals a strong gender gap, which prevails after controlling for relative earnings. Finally, in a complementary analysis we show that a reform increasing eligibility ages induces similar spillovers to spouses.

     
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    Weitere Identifier:
    hdl: 10419/245372
    Schriftenreihe: CESifo working paper ; no. 9191 (2021)
    Schlagworte: joint retirement; pension eligibility age; couples labor supply
    Umfang: 1 Online-Ressource (circa 58 Seiten), Illustrationen
  8. Microsimulation tools for the evaluation of fiscal policy reforms at the Banco de España
    Autor*in: Bover, Olympia; Casado, Jose Maria; García-Miralles, Esteban; Labeaga, José M.; Ramos, Roberto
    Erschienen: 2017
    Verlag:  Banco de España, Madrid

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    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
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    Format: Online
    Schriftenreihe: Documentos ocasionales / Banco de España ; no. 1707
    Schlagworte: microsimulation; Spain; personal income tax; value added tax; excise duties
    Umfang: 1 Online-Ressource (circa 45 Seiten), Illustrationen
  9. The crucial role of social welfare criteria for optimal inheritance taxation
    Autor*in: García-Miralles, Esteban
    Erschienen: 2017
    Verlag:  Banco de España, Madrid

    Standort:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
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    Sprache: Englisch
    Medientyp: Buch (Monographie)
    Format: Online
    Schriftenreihe: Documentos de trabajo / Banco de España, Eurosistema ; no. 1706
    Schlagworte: optimal taxation; inheritance; social welfare criteria
    Umfang: 1 Online-Ressource (circa 23 Seiten), Illustrationen
  10. Are children's socio-emotional skills shaped by parental health shocks?
    Autor*in: García-Miralles, Esteban; Gensowski, Miriam
    Erschienen: August 2022
    Verlag:  CESifo, Center for Economic Studies & Ifo Institute, Munich, Germany

    Child skills are shaped by parental investments. Health shocks to parents can affect these investments and their children's skills. This paper estimates causal effects of severe parental health shocks on child socio-emotional skills. Drawing on a... mehr

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    Child skills are shaped by parental investments. Health shocks to parents can affect these investments and their children's skills. This paper estimates causal effects of severe parental health shocks on child socio-emotional skills. Drawing on a large-scale survey linked to hospital records, we find that socio-emotional skills of 11-16 year-olds are robust to these shocks, except for small reductions in Conscientiousness. We estimate short-run effects with child-fixed effects and dynamics around shocks with event studies. In the long-run, we find some evidence of build-up of effects that may be rationalized with shocks having a delayed impact on children's skills.

     
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    Weitere Identifier:
    hdl: 10419/265915
    Schriftenreihe: CESifo working paper ; no. 9880 (2022)
    Schlagworte: Big Five personality traits; development of personality traits; parental health shocks; socio-emotional skills; non-cognitive skills; skill formation
    Umfang: 1 Online-Ressource (circa 52 Seiten), Illustrationen
  11. Inflation, fiscal policy and inequality
    Autor*in: Amore, Antonio F.; Basso, Henrique S.; Bischl, Johannes Simeon; De Agostini, Paola; De Poli, Silvia; Dicarlo, Emanuele; Flevotomou, Maria; Freier, Maximilian; Maier, Sofia; García-Miralles, Esteban; Pidkuyko, Myroslav; Ricci, Mattia; Riscado, Sara
    Erschienen: 2023
    Verlag:  European Commission, Seville

    This paper analyses the distributional impact of high consumer inflation in the euro area and government measures to compensate households in 2022. The study uses the tax-benefit microsimulation model for the European Union (EUROMOD) with microdata... mehr

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    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signatur:
    DS 626
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    This paper analyses the distributional impact of high consumer inflation in the euro area and government measures to compensate households in 2022. The study uses the tax-benefit microsimulation model for the European Union (EUROMOD) with microdata as the input - EU statistics on income and living conditions (EU-SILC) and household budget surveys (HBS) - to quantify the distributional impact of inflation, income support measures and measures aimed at containing prices. The analysis confirms that purchasing power and welfare were more severely affected by the 2022 inflation surge in lower-income households than in higher-income households. Fiscal measures compensated households for about a third of their welfare loss, though with significant differences between countries. At the same time, fiscal measures closed around 60% of the inequality gap between lower and higher-income households. Most fiscal measures were not particularly well targeted at low-income households, resulting in a higher than necessary fiscal burden to cushion the distributional impact of the inflationary shock.

     
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    Format: Online
    Weitere Identifier:
    hdl: 10419/299562
    Schriftenreihe: JRC working papers on taxation and strucutral reforms ; no 2023, 10
    Umfang: 1 Online-Ressource (circa 40 Seiten), Illustrationen
  12. When death was postponed
    the effect of HIV medication on work, savings and marriage
    Autor*in: Ejrnæs, Mette; García-Miralles, Esteban; Gørtz, Mette; Lundborg, Petter
    Erschienen: 2023
    Verlag:  Banco de España, Madrid

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    Schriftenreihe: Documentos de trabajo / Banco de España, Eurosistema ; no. 2317
    Schlagworte: life expectancy; labour supply; marriage; HIV
    Umfang: 1 Online-Ressource (circa 60 Seiten), Illustrationen
  13. Inflation, fiscal policy and inequality
    the distributional impact of fiscal measures to compensate for consumer inflation
    Autor*in: 3000 Amores, Antonio F.; Basso, Henrique S.; Bischl, Simeon; De Agostini, Paola; De Poli, Silvia; Dicarlo, Emanuele; Flevotomou, Maria; Freier, Maximilian; Maier, Sofia; García-Miralles, Esteban; Pidkuyko, Myroslav; Ricci, Mattia; Riscado, Sara
    Erschienen: [2023]
    Verlag:  European Central Bank, Frankfurt am Main, Germany

    This paper analyses the distributional impact of high consumer inflation in the euro area and government measures to compensate households in 2022. The study uses the tax-benefit microsimulation model for the European Union (EUROMOD) with microdata... mehr

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    Staatsbibliothek zu Berlin - Preußischer Kulturbesitz, Haus Potsdamer Straße
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    Standort:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signatur:
    DS 535
    Fernleihe:
    keine Fernleihe

     

    This paper analyses the distributional impact of high consumer inflation in the euro area and government measures to compensate households in 2022. The study uses the tax-benefit microsimulation model for the European Union (EUROMOD) with microdata as the input - EU statistics on income and living conditions (EU-SILC) and household budget surveys (HBS) - to quantify the distributional impact of inflation, income support measures and measures aimed at containing prices. The analysis confirms that purchasing power and welfare were more severely affected by the 2022 inflation surge in lower-income households than in higher-income households. Fiscal measures compensated households for about a third of their welfare loss, though with significant differences between countries. At the same time, fiscal measures closed around 60% of the inequality gap between lower and higherincome households. Most fiscal measures were not particularly well targeted at lowincome households, resulting in a higher than necessary fiscal burden to cushion the distributional impact of the inflationary shock.

     
    Export in Literaturverwaltung   RIS-Format
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    Quelle: Staatsbibliothek zu Berlin
    Sprache: Englisch
    Medientyp: Ebook
    Format: Online
    ISBN: 9789289962292
    Weitere Identifier:
    hdl: 10419/283408
    Schriftenreihe: Occasional paper series / European Central Bank ; No 330
    Schlagworte: inflation; fiscal policy; distributional effect; welfare effect; EUROMOD
    Umfang: 1 Online-Ressource (42 Seiten), Diagramme