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Displaying results 1 to 5 of 5.

  1. Labour taxation & inclusive growth
    Author: Kalyva, Athena; Princen, Savina; Leodolter, Alexander; Astarita, Caterina
    Published: 2018
    Publisher:  Publications Office of the European Union, Luxembourg

    Location:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signature:
    VS 289 (84)
    Inter-library loan:
    No inter-library loan
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    Volltext (kostenfrei)
    Source: Union catalogues
    Language: English
    Media type: Ebook
    Format: Online
    ISBN: 9789279774218
    Other identifier:
    Series: Array ; 084 (July 2018)
    Subjects: labour taxation; inclusive growth; financing of tax cut; tax shift; taxation of secondary earners; tax expenditure; labour supply determinants
    Scope: 1 Online-Ressource (circa 76 Seiten), Illustrationen
  2. Energy taxation and competitiveness
    special provisions for business in Germany's environmental tax reform
    Author: Kohlhaas, Michael
    Published: 2003
    Publisher:  DIW, Berlin

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  3. Energy taxation and competitiveness : Special provisions for business in Germany's environmental tax reform
    Author: Kohlhaas, Michael
    Published: 2003
    Publisher:  Deutsches Institut für Wirtschaftsforschung (DIW), Berlin

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  4. Taxing income or consumption: macroeconomic and distributional effects for Italy
    Author: D'Andria, Diego; DeBacker, Jason; Evans, Richard W.; Pycroft, Jonathan; Zachlod-Jelec, Magdalena
    Published: November 2021
    Publisher:  European Commission, Seville

    We study a set of tax reforms introducing a budget-neutral tax shift in Italy, from labour income to consumption taxes. To this end we use a microsimulation model to provide the output with which to estimate the parameters of tax functions in an... more

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    Location:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signature:
    DS 626
    Inter-library loan:
    No inter-library loan

     

    We study a set of tax reforms introducing a budget-neutral tax shift in Italy, from labour income to consumption taxes. To this end we use a microsimulation model to provide the output with which to estimate the parameters of tax functions in an overlapping-generations computable general equilibrium model. In doing so we make marginal and average tax rates bivariate non-linear functions of capital income and labour income. The methodology allows for the representation of the non-linearities of the tax and social benefit system and interactions between capital and labour incomes. The linked macro model then simulates labour supply, consumption and savings in a dynamic setting, thus accounting for behavioural and general equilibrium effects within a life-cycle optimization framework. Our simulations show that a tax shift made by cutting personal income tax rates might bring significant efficiency gains in Italy, with limited regressive effects, notwithstanding the revenue-compensating increase in consumptions taxes.

     
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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
    Other identifier:
    hdl: 10419/252329
    Series: JRC working papers on taxation and strucutral reforms ; no 2021, 13
    Subjects: computable general equilibrium; overlapping generations; taxation; microsimulation; Italy; tax shift
    Scope: 1 Online-Ressource (circa 61 Seiten), Illustrationen
  5. Shifting the tax burden away from labour towards inheritances and gifts
    simulation results for Germany
    Author: Thiemann, Andreas; Ognyanova, Diana; Narazani, Edlira; Palvolgyi, Balazs; Kalyva, Athena; Leodolter, Alexander
    Published: 2021
    Publisher:  European Commission, Seville

    Germany's tax system places a relatively strong emphasis on direct taxes, particularly on labour. At the same time, revenues from the inheritance and gift tax are relatively low. This points towards a large-scale transfer of wealth from one... more

    Access:
    Verlag (kostenfrei)
    Verlag (kostenfrei)
    Resolving-System (kostenfrei)

    Location:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signature:
    DS 626
    Inter-library loan:
    No inter-library loan

     

    Germany's tax system places a relatively strong emphasis on direct taxes, particularly on labour. At the same time, revenues from the inheritance and gift tax are relatively low. This points towards a large-scale transfer of wealth from one generation to the next that is largely untaxed and thereby maintaining the high degree of wealth inequality observed in Germany. This is due mainly to the wide-ranging tax exemptions for business assets, which make the system complex, inefficient and regressive. This paper presents three hypothetical budget-neutral scenarios of broadening the inheritance and gift tax base while reducing the tax burden on labour income. Keeping the current progressive rates but abolishing tax exemptions would lead to about EUR 9-12 billion additional annual inheritance and gift tax revenue. Replacing the current tax regime by a flat rate of 10% or 15% could yield about EUR 0.5-2.3 billion or EUR 4-6.5 billion. Using EUROMOD, the microsimulation model of the EU, we show that these additional revenues could be used to reduce the tax burden on labour, which would improve income equality. Furthermore, estimations of labour supply responses to these reforms, based on the EUROLAB labour supply model, indicate that lowering the tax burden on labour may also lead to a slight increase in labour supply in particular for low-income earners.

     
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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
    Other identifier:
    hdl: 10419/252332
    Series: JRC working papers on taxation and strucutral reforms ; no 2021, 16
    Subjects: tax shift; inheritance and gift tax; tax wedge on labour; wealth inequality
    Scope: 1 Online-Ressource (circa 32 Seiten), Illustrationen