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  1. Wage income tax reforms and changes in tax burdens
    2000 - 2009
    Author: Brys, Bert
    Published: 2011
    Publisher:  OECD, Paris

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    Staatsbibliothek zu Berlin - Preußischer Kulturbesitz, Haus Unter den Linden
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    Source: Staatsbibliothek zu Berlin
    Language: English
    Media type: Book
    Format: Online
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    Series: OECD taxation working papers ; 10
    Subjects: Lohnsteuer; Steuerbelastung; OECD-Staaten
    Scope: Online-Ressource (PDF-Datei: 46 S., 1,30 MB), graph. Darst.
  2. Environmental tax reform with irreversible investment, technological progress and unemployment
    Author: Scholz, Christian M.
    Published: 2011
    Publisher:  ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften, Leibniz-Informationszentrum Wirtschaft, Kiel

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  3. Statistik der Lohnsteuer
    Published: 2006-2020
    Publisher:  Statistik Austria, Wien

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    Source: Staatsbibliothek zu Berlin
    Language: German
    Media type: Data medium; Multimedia
    Subjects: Lohnsteuer; Steuerstatistik; Österreich
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    Hauptsacht. von der Beil

    2020 fortgesetzt als Druck-Ausgabe und als Online-Ausgabe
  4. Human Capital and Optimal Policy under Risk and Credit Constraints
    Author: Yang, Hongyan
    Published: 2011

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    Source: Union catalogues
    Language: English
    Media type: Dissertation
    Format: Online
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    Subjects: Optimale Besteuerung; Bildungsverhalten; Bildungsinvestition; Bildungspolitik; Theorie; Subvention; Lohnsteuer; Kapitalertragsteuer; Flat Tax; Lohn; Risiko; Bildungsfinanzierung; Liquiditätsbeschränkung; Einkommensteuer; Second Best; Theorie
    Scope: Online-Ressource
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    Zsfassung in dt. Sprache. - Enth. 5 Beitr

    Konstanz, Univ., Diss., 2011
  5. Tax policy and employment
    how does the Swedish system fare?
    Author: Pirttilä, Jukka; Selin, Hakan
    Published: 2011
    Publisher:  CESifo, München

    This paper reviews the literature on optimal taxation of labour income and the empirical work on labour supply and the elasticity of taxable income in Sweden. It also presents an overview of Swedish taxation of labour income, offers calculations on... more

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    This paper reviews the literature on optimal taxation of labour income and the empirical work on labour supply and the elasticity of taxable income in Sweden. It also presents an overview of Swedish taxation of labour income, offers calculations on the development in effective marginal tax rates and participation tax rates, and estimates, using the difference-in-differences method, the impact of tax incentives on employment rates of elderly workers. After this background, we ponder possibilities for reforming the Swedish tax system to improve its labour market impacts. We suggest better targeting the earned income tax credit at families and low-income workers, lowering the top marginal tax rates, and maintaining the tax incentives for older workers. -- optimal taxation ; labour income taxation ; labour supply ; taxable income ; Swedish tax system

     
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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
    Other identifier:
    hdl: 10419/46368
    Series: Array ; 3355
    Subjects: Lohnsteuer; Optimale Besteuerung; Arbeitsangebot; Anreiz; Steuersystem; Steuerreform; Beschäftigungseffekt; Schweden; Lohnsubvention; EITC
    Scope: Online-Ressource (PDF-Datei: 58 S., 414 KB), graph. Darst.
    Notes:

    Parallel als Druckausg. erschienen
  6. Asymmetric taxation and performance-based incentive contracts
    Author: Niemann, Rainer
    Published: 2011
    Publisher:  CESifo, München

    This paper analyzes the effects of symmetric and asymmetric taxation on performance-based versus fixed remuneration contracts. I integrate a proportional corporation tax and a proportional wage tax into a binary principal-agent model. The wage tax... more

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    Staats- und Universitätsbibliothek Bremen
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    This paper analyzes the effects of symmetric and asymmetric taxation on performance-based versus fixed remuneration contracts. I integrate a proportional corporation tax and a proportional wage tax into a binary principal-agent model. The wage tax increases the remuneration costs and makes the agent's employment less attractive. Thus, the principal tends to demand lower rather than higher effort or does not offer a contract at all. In contrast to the wage tax, the corporate tax is irrelevant for the optimal remuneration contract. Under asymmetric corporate taxation, the principal tends to offer contracts less frequently. Fixed remuneration contracts are penalized more heavily by asymmetric taxation than performance-based remuneration contracts. -- asymmetric taxation ; loss-offset ; principal-agent theory ; corporate taxation ; wage taxation

     
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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
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    hdl: 10419/46348
    Series: Array ; 3363
    Subjects: Leistungsentgelt; Lohnsteuer; Körperschaftsteuer; Steuerwirkung; Prinzipal-Agent-Theorie; Theorie
    Scope: Online-Ressource (PDF-Datei: 25 S., 405 KB), graph. Darst.
    Notes:

    Parallel als Druckausg. erschienen
  7. Taxing human capital efficiently when qualified labour is mobile
    Author: Richter, Wolfram F.; Kunze, Lars
    Published: 2011
    Publisher:  CESifo, München

    The paper studies the effect that skilled labour mobility has on efficient education policy. The model is one of two periods in which a representative taxpayer decides on labour, education, and saving. The government can only use linear tax and... more

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    Staats- und Universitätsbibliothek Bremen
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    The paper studies the effect that skilled labour mobility has on efficient education policy. The model is one of two periods in which a representative taxpayer decides on labour, education, and saving. The government can only use linear tax and subsidy instruments. It is shown that the mobility of skilled labour well constrains government's choice of policy instruments. The mobility does not however affect second best education policy in allocational terms. In particular, education should be effectively subsidized if, and only if, the elasticity of the earnings function is increasing in education. This rule applies regardless of whether labour is mobile or immobile. -- mobile labour ; second-best efficient taxation ; linear instruments ; residence vs. source principle

     
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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
    Other identifier:
    hdl: 10419/46321
    Series: Array ; 3366
    Subjects: Bildungsverhalten; Lohnsteuer; Optimale Besteuerung; Qualifikation; Fachkräfte; Arbeitsmigranten; Theorie
    Scope: Online-Ressource (PDF-Datei: 14 S., 170 KB)
    Notes:

    Parallel als Druckausg. erschienen
  8. The effects of tax salience and tax experience on individual work efforts in a framed field experiment
    Author: Fochmann, Martin; Weimann, Joachim
    Published: 2011
    Publisher:  Univ., FEMM, Magdeburg

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    Otto-von-Guericke-Universität, Universitätsbibliothek
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    Source: Union catalogues
    Language: English
    Media type: Book
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    Series: Working paper series / Otto von Guericke University, FEMM, Faculty of Economics and Management ; 2011,20
    Subjects: Lohnsteuer; Steuerbelastung; Wahrnehmung; Prospect Theory; Steuerwirkung; Arbeitsleistung
    Scope: Online-Ressource (PDF-Datei: 27 S., 1,29 MB), graph. Darst.
  9. Tax policy and present-biased preferences
    paternalism under international capital mobility
    Author: Aronsson, Thomas; Sjögren, Tomas
    Published: 2011
    Publisher:  Univ., Dep. of Economics, Umeå

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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
    Series: Umeå economic studies ; 833
    Subjects: Zeitkonsistenz; Kapitalmobilität; Allokationseffizienz; Optimale Besteuerung; Lohnsteuer; Theorie
    Scope: Online-Ressource (44 S.)
  10. Wage income tax reforms and changes in tax burdens
    2000 - 2009
    Author: Brys, Bert
    Published: 2011
    Publisher:  OECD, Paris

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    Orient-Institut Beirut
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    Online
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    Source: Staatsbibliothek zu Berlin
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    Series: OECD taxation working papers ; 10
    Subjects: Lohnsteuer; Steuerbelastung; OECD-Staaten
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  11. Essays in macroeconomics
    Author: Peter, Alexandra
    Published: 2011

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  12. Labor earnings respond differently to income-tax and to payroll-tax reforms
    Author: Lehmann, Etienne; Marical, François; Rioux, Laurence
    Published: 2011
    Publisher:  IZA, Bonn

    We estimate the responses of gross labor earnings with respect to marginal and average net-of-tax rates in France over the period 2003-2006. We exploit a series of reforms to the income-tax and the payroll-tax schedules that affect individuals who... more

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    We estimate the responses of gross labor earnings with respect to marginal and average net-of-tax rates in France over the period 2003-2006. We exploit a series of reforms to the income-tax and the payroll-tax schedules that affect individuals who earn less than twice the minimum wage. Our estimate for the elasticity of gross labor earnings with respect to the marginal net-of-income-tax rate is around 0.2, while we find no response to the marginal net-of-payroll-tax rate. The elasticity with respect to the average net-of-tax rates is not significant for the income-tax schedule, while it is close to -1 for the payroll-tax schedule. A plausible explanation is the existence of significant labor supply responses to the income-tax schedule, combined with a short-term rigidity of the hourly taxable wage (i.e. the gross wage minus payroll taxes), casting doubts about public finance analysis that assumes perfect competition on the labor market. Finally, the effect of the net-of-income-tax rate seems to be driven by labor supply participation decisions, in particular those of females. -- labor earnings ; payroll tax ; income tax

     
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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
    Other identifier:
    hdl: 10419/58788
    Series: Discussion paper series / Forschungsinstitut zur Zukunft der Arbeit ; 6108
    Subjects: Einkommen; Einkommensteuer; Lohnsteuer; Steuerreform; Steuerwirkung; Arbeitsangebot; Schätzung; Frankreich
    Scope: Online-Ressource (PDF-Datei: 34 S., 812,11 KB), graph. Darst.
  13. Detecting wage under-reporting using a double hurdle model
    Published: 2011
    Publisher:  IZA, Bonn

    We estimate a double hurdle (DH) model of the Hungarian wage distribution assuming censoring at the minimum wage and wage under-reporting (i.e. compensation consisting of the minimum wage, subject to taxation, and an unreported cash supplement). We... more

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    We estimate a double hurdle (DH) model of the Hungarian wage distribution assuming censoring at the minimum wage and wage under-reporting (i.e. compensation consisting of the minimum wage, subject to taxation, and an unreported cash supplement). We estimate the probability of under-reporting for minimum wage earners, simulate their genuine earnings and classify them and their employers as 'cheaters' and 'non-cheaters'. In the possession of the classification we check how cheaters and non-cheaters reacted to the introduction of a minimum social security contribution base, equal to 200 per cent of the minimum wage, in 2007. The findings suggest that cheaters were more likely to raise the wages of their minimum wage earners to 200 per cent of the minimum wage thereby reducing the risk of tax audit. Cheating firms also experienced faster average wage growth and slower output growth. The results suggest that the DH model is able to identify the loci of wage under-reporting with some precision. -- tax evasion ; double hurdle model ; Hungary

     
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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
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    hdl: 10419/58850
    Series: Discussion paper series / Forschungsinstitut zur Zukunft der Arbeit ; 6224
    Subjects: Lohnsteuer; Steuerstrafrecht; Unternehmer; Auskunftspflicht; Mindestlohn; Ungarn
    Scope: Online-Ressource (PDF-Datei: 34 S., 482,52 KB), graph. Darst.
  14. The effects of tax salience and tax experience on individual work efforts in a framed field experiment
    Author: Fochmann, Martin; Weimann, Joachim
    Published: 2011
    Publisher:  IZA, Bonn

    We conduct a framed field experiment with 245 employed persons (no students) as subjects and a real tax, which is levied on the subjects' income from working in our real effort task. In our first three treatments, the net wage is constant but gross... more

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    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
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    We conduct a framed field experiment with 245 employed persons (no students) as subjects and a real tax, which is levied on the subjects' income from working in our real effort task. In our first three treatments, the net wage is constant but gross wages are subject to different constant marginal tax rates (0, 25%, 50%). It turns out that the effort is significantly higher under the tax than in the no tax treatment. Subjects perceive a too high net wage because they underestimate the tax. We conjecture that tax perception depends on the tax rate, the presentation of the tax and the experience subjects have with taxation. These conjectures are confirmed in four further treatments employing a direct and an indirect progressive tax scale. It turns out that simple at taxes are particularly prone to being misperceived because their simplicity reduces the tax salience. -- field experiment ; real effort experiment ; tax perception ; tax salience ; tax experience ; behavioral economics

     
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    Language: English
    Media type: Book
    Format: Online
    Other identifier:
    hdl: 10419/58494
    Series: Discussion paper series / Forschungsinstitut zur Zukunft der Arbeit ; 6049
    Subjects: Lohnsteuer; Steuerbelastung; Wahrnehmung; Prospect Theory; Steuerwirkung; Arbeitsleistung
    Scope: Online-Ressource (PDF-Datei: 27 S., 1,24 MB), graph. Darst.
  15. Governmental debt, interest policy, and tax stabilization in a stochastic OLG economy
    Author: Hillebrand, Marten
    Published: 2011
    Publisher:  KIT [u.a.], Karlsruhe

    The paper analyzes the sustainability of governmental debt and its welfare properties in an overlapping generations economy with stochastic production and capital accumulation. In the absence of taxation, equilibria with positive debt generically... more

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    The paper analyzes the sustainability of governmental debt and its welfare properties in an overlapping generations economy with stochastic production and capital accumulation. In the absence of taxation, equilibria with positive debt generically converge to debtless eauilibria are typically inefficient. It is shown taht this may be overcome by a tax on labor income which stabilizes the level of debt against unfavorable shocks. A long-run welfare criterion is formulated which measures consumer utility at the stabilized equlibrium. Based on this xriterion, the welfare effects of different interest policies and alternative stabilization objectives are investigated. The results offer a simple explanation why empirical debt levels are high and typically yield a riskless return despite both fails to be optimal in the long run. -- OLG ; governmental debt ; interest policy ; risk sharing ; tax stabilization ; stabilized equilibrium ; long-run welfare

     
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    Language: English
    Media type: Book
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    Other identifier:
    hdl: 10419/43892
    Series: Working paper series in economics ; 14
    Subjects: Öffentliche Schulden; Zinspolitik; Lohnsteuer; Steuerpolitik; Overlapping Generations; Theorie
    Scope: Online-Ressource (PDF-Datei: 28 S., 1,31 MB)
  16. Time-consistent fiscal policy under heterogeneity
    conflicting or common interests?
    Author: Angelopulos, Kōnstantinos I.; Malley, James R.; Philippopulos, Apostolēs
    Published: 2011
    Publisher:  Univ. of Glasgow, Dep. of Economics, Glasgow

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    Series: Discussion paper series / University of Glasgow, Department of Economics ; 2011,06
    Subjects: Finanzpolitik; Optimale Besteuerung; Zeitkonsistenz; Soziale Wohlfahrtsfunktion; Pareto-Optimum; Lohnsteuer; Kapitalertragsteuer; Theorie
    Scope: Online-Ressource (PDF-Datei: 27 S.), graph. Darst.
  17. Time-consistent fiscal policy under heterogeneity
    conflicting or common interests?
    Author: Angelopoulos, Konstantinos; Malley, James R.; Philippopulos, Apostolēs
    Published: 2011
    Publisher:  CESifo, München

    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... more

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    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 citizens, to tax capital heavily and to subsidise labour; (ii) a Pareto improving means to reduce inefficiently high capital taxation under discretion is for the government to place greater weight on the welfare of capitalists; (iii) capitalists and workers preferences, regarding the optimal amount of "capitalist bias", are not aligned implying a conflict of interests. -- optimal fiscal policy ; Markov-perfect equilibrium ; heterogeneous agents

     
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    Other identifier:
    hdl: 10419/46310
    Series: Array ; 3444
    Subjects: Finanzpolitik; Optimale Besteuerung; Zeitkonsistenz; Soziale Wohlfahrtsfunktion; Pareto-Optimum; Lohnsteuer; Kapitalertragsteuer; Theorie
    Scope: Online-Ressource (PDF-Datei: 26 S., 382,27 KB), graph. Darst.
  18. Labor taxation and FDI decisions in the European Union
    Author: Hansson, Åsa; Olofsdotter, Karin
    Published: 2011
    Publisher:  Dep. of Economics, Lund University, Lund

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    Other identifier:
    hdl: 10419/260001
    Series: Working paper / Department of Economics, Lund University ; 2011,11
    Subjects: Auslandsinvestition; Lohnsteuer; Unternehmensbesteuerung; Produktionskosten; EU-Staaten
    Scope: Onlne-Ressource (40 S.)
  19. Optimal taxation and redistribution in a two sector two class agents' economy
    Author: Selim, Sheikh
    Published: 2011
    Publisher:  Cardiff Univ, Cardiff Business School, Economics Section, Cardiff

    We examine the optimal taxation problem in a two sector neoclassical economy with workers and capitalists. We show that in a steady state of this economy the optimal policy may involve a capital income tax or subsidy, differential taxation of labour... more

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    We examine the optimal taxation problem in a two sector neoclassical economy with workers and capitalists. We show that in a steady state of this economy the optimal policy may involve a capital income tax or subsidy, differential taxation of labour income and redistribution. The level and the direction of the redistribution associated with such an optimal policy depends on the pre tax allocation of capital but not on the social weights attached to the different groups of taxpayers. Excess production of consumption goods creates a difference between the social marginal values of consumption and investment which in turns violates the production efficiency condition. Such a difference can be undone by taxing capital income from the consumption sector, and with this optimal policy the government can implement a redistribution scheme where both workers and capitalists bear the burden of distorting taxes. On the contrary, an optimal policy that involves a capital income subsidy in the production of consumption can implement allocations that minimize the relative price difference between consumption and investment that resulted from the excess production of investment goods. -- Optimal taxation ; Ramsey problem ; Two Sector Economy ; Redistribution

     
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    Other identifier:
    hdl: 10419/65831
    Series: Cardiff economics working papers ; 2011,6
    Subjects: Mehrsektoren-Modell; Optimale Besteuerung; Lohnsteuer; Kapitalertragsteuer; Verbrauchsteuer; Umverteilung; Ramsey-Preis
    Scope: Online-Ressource (PDF-Datei: 17 S., 407,39 KB)
  20. On the political economics of tax reforms
    Author: Castanheira, Micael; Nicodème, Gaëtan J.A.; Profeta, Paola
    Published: 2011
    Publisher:  CESifo, München

    There is often a gap between the prescriptions of an "optimal" tax system and actual tax systems, some of which can be neither efficient economically nor efficient at redistributing income. With a focus on personal income taxes, this paper reviews... more

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    There is often a gap between the prescriptions of an "optimal" tax system and actual tax systems, some of which can be neither efficient economically nor efficient at redistributing income. With a focus on personal income taxes, this paper reviews the political economics literature on tax systems and reforms to see whether political mechanisms allow us to better understand why tax systems look the way they look. Finally, we exploit a database of reforms in labour taxation in the European Union to check the determinants of all reforms, on the one hand, and of targeted reforms, on the other hand. The results fit well with political economy theories and show that political variables carry more weight in triggering reforms than economic variables. This shed light on whether and how tax reforms are achievable. It also explains why many reforms that seem economically optimal fail to be implemented. -- political economy ; taxation ; personal income tax

     
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    Media type: Book
    Format: Online
    Other identifier:
    hdl: 10419/49488
    RVK Categories: QB 910
    Series: Array ; 3538
    Subjects: Einkommensteuer; Steuersystem; Neue politische Ökonomie; Lohnsteuer; Steuerreform; EU-Staaten
    Scope: Online-Ressource (PDF-Datei: 49 S., 301 KB), graph. Darst.
  21. The effects of tax salience and tax experience on individual work efforts in a framed field experiment
    Author: Fochmann, Martin; Weimann, Joachim
    Published: 2011
    Publisher:  Univ., Fak. für Wirtschaftswiss., Magdeburg

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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Print
    Series: Working paper series ; No. 2011,20
    Subjects: Lohnsteuer; Steuerbelastung; Wahrnehmung; Prospect-Theorie; Steuerwirkung; Arbeitsleistung
    Other subjects: (stw)Lohnsteuer; (stw)Steuerbelastung; (stw)Wahrnehmung; (stw)Prospect Theory; (stw)Steuerwirkung; (stw)Arbeitsleistung; Online-Publikation; Arbeitspapier; Graue Literatur
    Scope: 27 S., graph. Darst., 30 cm
    Notes:

    Literaturangaben
  22. The Effects of Tax Salience and Tax Experience on Individual Work Efforts in a Framed Field Experiment
    Author: Fochmann, Martin; Weimann, Joachim
    Published: 2011
    Publisher:  Forschungsinstitut zur Zukunft der Arbeit GmbH, Bonn

  23. Statistik der Lohnsteuer
    Published: 2006-2020
    Publisher:  Statistik Austria, Wien

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    Source: Staatsbibliothek zu Berlin
    Language: German
    Media type: Data medium; Multimedia
    Subjects: Lohnsteuer; Steuerstatistik; Österreich
    Scope: CD-ROMs, 12 cm
    Notes:

    Hauptsacht. von der Beil

    2020 fortgesetzt als Druck-Ausgabe und als Online-Ausgabe