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Displaying results 1 to 21 of 21.

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

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    Staatsbibliothek zu Berlin - Preußischer Kulturbesitz, Haus Potsdamer Straße
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    1 D 14179
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    2005(2006) - 2014(2015)
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    Deutsche Nationalbibliothek
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    Z 2006 CRA 192
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    2004(2006) - 2019(2020)

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    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
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    Y 30278
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    2004(2006) - 2011(2012)
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    Mannheimer Zentrum für Europäische Sozialforschung, Bibliothek
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    A/SERIES/51.4
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    2004(2006) - 2019(2020)
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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
  2. Statistik der Lohnsteuer
    Published: 2006-2020
    Publisher:  Statistik Austria, Wien

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    Staatsbibliothek zu Berlin - Preußischer Kulturbesitz, Haus Unter den Linden
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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
  3. Saving Europe?
    the unpleasant arithmetic of fiscal austerity in integrated economies
    Author: Mendoza, Enrique G.; Tesar, Linda L.; Zhang, Jing
    Published: June 2014
    Publisher:  Research Seminar in International Economics, Gerald R. Ford School of Public Policy, the University of Michigan, Ann Arbor, Michigan

    What are the macroeconomic effects of tax adjustments in response to large public debt shocks in highly integrated economies? The answer from standard closed-economy models is deceptive, because they underestimate the elasticity of capital tax... more

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    Sächsische Landesbibliothek - Staats- und Universitätsbibliothek Dresden
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    Universitätsbibliothek Freiburg
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    Niedersächsische Staats- und Universitätsbibliothek Göttingen
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    Helmut-Schmidt-Universität, Universität der Bundeswehr Hamburg, Universitätsbibliothek
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    Staats- und Universitätsbibliothek Hamburg Carl von Ossietzky
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    Technische Informationsbibliothek (TIB) / Leibniz-Informationszentrum Technik und Naturwissenschaften und Universitätsbibliothek
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    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
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    What are the macroeconomic effects of tax adjustments in response to large public debt shocks in highly integrated economies? The answer from standard closed-economy models is deceptive, because they underestimate the elasticity of capital tax revenues and ignore cross-country spillovers of tax changes. Instead, we examine this issue using a two-country model that matches the observed elasticity of the capital tax base by introducing endogenous capacity utilization and a partial depreciation allowance. Tax hikes have adverse effects on macro aggregates and welfare, and trigger strong crosscountry externalities. Quantitative analysis calibrated to European data shows that unilateral capital tax increases cannot restore fiscal solvency, because the dynamic Laffer curve peaks below the required revenue increase. Unilateral labor tax hikes can do it, but have negative output and welfare effects at home and raise welfare and output abroad. Large spillovers also imply that unilateral capital tax hikes are much less costly under autarky than under free trade. Allowing for one-shot Nash tax competition, the model predicts a "race to the bottom" in capital taxes and higher labor taxes. The cooperative equilibrium is preferable, but capital (labor) taxes are still lower (higher) than initially. Moreover, autarky can produce higher welfare than both Nash and Cooperative equilibria.

     
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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
    Other identifier:
    Series: Discussion paper / Research Seminar in International Economics, Gerald R. Ford School of Public Policy, the University of Michigan ; no. 644
    NBER working paper series ; no. w20200
    NBER working paper series ; 20200
    Subjects: Haushaltskonsolidierung; Steuererhöhung; Kapitalertragsteuer; Lohnsteuer; Steuerwirkung; Wirkungsanalyse; Wirtschaftsintegration; Zwei-Länder-Modell; Steuerwettbewerb; Eurozone; Schuldenkrise; Theorie
    Scope: 1 Online-Ressource (circa 63 Seiten), Illustrationen
  4. On the allocation of time
    Author: Duernecker, Georg; Herrendorf, Berthold
    Published: March 2014
    Publisher:  Universität Mannheim, Department of Economics, Mannheim

    We document for the US and Continental Europe that home-production time remained essentially flat during the last 50 years while changes in market time and leisure offset each other. We then focus on the US and France during 1970-2005 which are on... more

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    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
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    DS 540 (14-09)
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    Universitätsbibliothek Mannheim
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    We document for the US and Continental Europe that home-production time remained essentially flat during the last 50 years while changes in market time and leisure offset each other. We then focus on the US and France during 1970-2005 which are on the opposite sides of the spectrum: while US market time did not change much, French market time decreased most strongly. We document for the US and France that capital in home production and imputed labor productivities of home production have risen. We build a version of the growth model with capital in market and home production to account for the time allocation in both countries. We find that the interaction between taxes, home capital, and home-labor-augmenting technical change is crucial.

     
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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
    Other identifier:
    hdl: 10419/129562
    Edition: This version: March 2014
    Series: Working paper series / University of Mannheim, Department of Economics ; 14-09
    Subjects: Lohnsteuer; Steuererhöhung; Zeitverwendung; Haushaltsproduktion; Produktivität; Freizeit; Schätzung; OECD-Staaten
    Scope: 1 Online-Ressource (circa 42 Seiten), Illustrationen
  5. High marginal tax rates on the top 1%?
    lessons from a life cycle model with idiosyncratic income risk
    Author: Kindermann, Fabian; Krueger, Dirk
    Published: 2014
    Publisher:  Centre for Economic Policy Research, London

    Location:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
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    W 32 (10208)
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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Print
    Series: Array ; 10208
    Subjects: Lohnsteuer; Grenzsteuersatz; Vermögen; Umverteilung; Optimale Besteuerung; Lebenszyklus; Arbeitsangebot; Wohlfahrtsanalyse; Overlapping Generations; Laffer-Kurve; Theorie; USA
    Scope: 51 S., graph. Darst.
    Notes:

    Parallel als Online-Ausg. erschienen
  6. High marginal tax rates on the top 1%?
    lessons from a life cycle model with idiosyncratic income risk
    Author: Kindermann, Fabian; Krueger, Dirk
    Published: 2014
    Publisher:  Penn Inst. for Economic Research, Philadelphia, Pa.

    Location:
    Niedersächsische Staats- und Universitätsbibliothek Göttingen
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    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
    Series: Working papers / Penn Institute for Economic Research ; 14,036
    Subjects: Lohnsteuer; Grenzsteuersatz; Vermögen; Umverteilung; Optimale Besteuerung; Lebenszyklus; Arbeitsangebot; Wohlfahrtsanalyse; Overlapping Generations; Laffer-Kurve; Theorie; USA
    Scope: Online-Ressource (51 S.), graph. Darst.
  7. How does tax progressivity and household heterogeneity affect Laffer curves?
    Author: Krueger, Dirk; Holter, Hans A.; Stepanchuk, Serhiy
    Published: 2014
    Publisher:  Penn Inst. for Economic Research, Philadelphia, Pa.

    Location:
    Niedersächsische Staats- und Universitätsbibliothek Göttingen
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    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
    Series: Working papers / Penn Institute for Economic Research ; 14,039
    Subjects: Lohnsteuer; Steuerprogression; Steuerwirkung; Laffer-Kurve; Haushaltsökonomik; Familienstruktur; Arbeitsangebotsverhalten; Steuereinnahmen; Theorie; Simulation; USA
    Scope: Online-Ressource (54 S.), graph. Darst.
  8. How does tax progressivity and household heterogeneity affect Laffer Curves?
    Author: Holter, Hans A.; Krueger, Dirk; Stepanchuk, Serhiy
    Published: 2014
    Publisher:  Centre for Economic Policy Research, London

    Location:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
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    W 32 (10259)
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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Print
    Series: Array ; 10259
    Subjects: Lohnsteuer; Steuerprogression; Steuerwirkung; Laffer-Kurve; Haushaltsökonomik; Familienstruktur; Arbeitsangebotsverhalten; Steuereinnahmen; Theorie; Simulation; USA
    Scope: 54 S., graph. Darst.
    Notes:

    Parallel als Online-Ausg. erschienen
  9. Effective corporate taxation, tax incidence and tax reforms
    evidence from OECD countries
    Author: Barrios Cobos, Salvador; Nicodème, Gaëtan; Sánchez-Fuentes, A. Jesús
    Published: 2014
    Publisher:  Centre for Economic Policy Research, London

    Location:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
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    W 32 (10198)
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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Print
    Series: Array ; 10198
    Subjects: Unternehmensbesteuerung; Grenzsteuersatz; Steuerinzidenz; Steuersystem; Steuerreform; Energiesteuer; Lohnsteuer; Steuerwirkung; Schätzung; OECD-Staaten
    Scope: 56 S., graph. Darst.
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    Parallel als Online-Ausg. erschienen
  10. Optimal taxation and debt with uninsurable risks to human capital accumulation
    Author: Gottardi, Piero; Kajii, Atsushi; Nakajima, Tomoyuki
    Published: 2014
    Publisher:  Federal Reserve Bank of Atlanta, Atlanta, Ga.

    We consider an economy where individuals face uninsurable risks to their human capital accumulation and study the problem of determining the optimal level of linear taxes on capital and labor income together with the optimal path of the debt level.... more

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    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
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    DS 253 (2014,24)
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    We consider an economy where individuals face uninsurable risks to their human capital accumulation and study the problem of determining the optimal level of linear taxes on capital and labor income together with the optimal path of the debt level. We show both analytically and numerically that in the presence of such risks it is beneficial to tax both labor and capital income and to have positive government debt.

     
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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
    Other identifier:
    hdl: 10419/114482
    Series: Working paper / Federal Reserve Bank of Atlanta ; 2014-24
    Subjects: Optimale Besteuerung; Kapitaleinkommen; Lohnsteuer; Öffentliche Schulden; Humankapital; Unvollkommener Markt; incomplete markets; Ramsey equilibrium; optimal taxation; optimal public debt
    Scope: Online-Ressource (30, 9 S.)
  11. High marginal tax rates on the top 1%?
    lessons from a life cycle model with idiosyncratic income risk
    Author: Kindermann, Fabian; Krueger, Dirk
    Published: 2014

    Location:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signature:
    W 1 (20601)
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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Print
    Series: NBER working paper series ; 20601
    Subjects: Lohnsteuer; Grenzsteuersatz; Vermögen; Umverteilung; Optimale Besteuerung; Lebenszyklus; Arbeitsangebot; Wohlfahrtsanalyse; Overlapping Generations; Laffer-Kurve; Theorie; USA
    Scope: 51 S., graph. Darst.
    Notes:

    Parallel als Online-Ausg. erschienen
  12. How does tax progressivity and household heterogeneity affect Laffer curves?
    Author: Holter, Hans A.; Krueger, Dirk; Stepanchuk, Serhiy
    Published: 2014
    Publisher:  Center for Financial Studies, Frankfurt, Main

    How much additional tax revenue can the government generate by increasing labor income taxes? In this paper we provide a quantitative answer to this question, and study the importance of the progressivity of the tax schedule for the ability of the... more

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    Helmut-Schmidt-Universität, Universität der Bundeswehr Hamburg, Universitätsbibliothek
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    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
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    DS 108 (490)
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    How much additional tax revenue can the government generate by increasing labor income taxes? In this paper we provide a quantitative answer to this question, and study the importance of the progressivity of the tax schedule for the ability of the government to generate tax revenues. We develop a rich overlapping generations model featuring an explicit family structure, extensive and intensive margins of labor supply, endogenous accumulation of labor market experience as well as standard intertemporal consumption-savings choices in the presence of uninsurable idiosyncratic labor productivity risk. We calibrate the model to US macro, micro and tax data and characterize the labor income tax Laffer curve under the current choice of the progressivity of the labor income tax code as well as when varying progressivity. We find that more progressive labor income taxes significantly reduce tax revenues. For the US, converting to a flat tax code raises the peak of the Laffer curve by 6%, whereas converting to a tax system with progressivity similar to Denmark would lower the peak by 7%. We also show that, relative to a representative agent economy tax revenues are less sensitive to the progressivity of the tax code in our economy. This finding is due to the fact that labor supply of two earner households is less elastic (along the intensive margin) and the endogenous accumulation of labor market experience makes labor supply of females less elastic (around the extensive margin) to changes in tax progressivity.

     
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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
    Other identifier:
    hdl: 10419/103737
    Series: CFS working paper ; 490
    Subjects: Lohnsteuer; Steuerprogression; Steuerwirkung; Laffer-Kurve; Haushaltsökonomik; Familienstruktur; Arbeitsangebotsverhalten; Steuereinnahmen; Theorie; Simulation; USA; Progressive Taxation; Fiscal Policy; Laffer Curve; Government Debt
    Scope: Online-Ressource (54 S.), graph. Darst.
  13. Labor tax cuts and employment
    a general equilibrium approach for France
    Author: Espinoza, Raphael; Pérez Ruiz, Esther
    Published: 2014
    Publisher:  IMF, Washington, DC

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    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signature:
    VS 301 (2014,114)
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    Source: Union catalogues
    Language: English
    Media type: Ebook
    Format: Online
    ISBN: 9781498328197
    Other identifier:
    Series: IMF working paper ; 14/114
    Subjects: Lohnsteuer; Steuersenkung; Erwerbstätigkeit; Allgemeines Gleichgewicht; Frankreich
    Scope: Online-Ressource (36 S.), graph. Darst.
  14. How does tax progressivity and household heterogeneity affect Laffer curves?
    Author: Holter, Hans A.; Krueger, Dirk; Stepanchuk, Serhiy
    Published: 2014

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    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
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    W 1 (20688)
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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Print
    Series: NBER working paper series ; 20688
    Subjects: Lohnsteuer; Steuerprogression; Steuerwirkung; Laffer-Kurve; Haushaltsökonomik; Familienstruktur; Arbeitsangebotsverhalten; Steuereinnahmen; Theorie; Simulation; USA
    Scope: 54 S., graph. Darst.
    Notes:

    Parallel als Online-Ausg. erschienen
  15. Optimal environmental policy, public goods and labor markets over the business cycle
    Author: Grodecka-Messi, Anna; Kuralbaeva, Karlygash Z.
    Published: 2014
    Publisher:  Oxford Centre for the Analysis of Resource Rich Economies, Oxford

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    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
    Series: Research papers / Oxford Centre for the Analysis of Resource Rich Economies ; 137
    Subjects: Klimawandel; Öffentliche Finanzen; Öffentliche Güter; Ökosteuer; Lohnsteuer; Umweltpolitik; Real-Business-Cycle-Theorie; USA
    Scope: Online-Ressource (21, [11] S.), graph. Darst.
  16. Optimal taxation and debt with uninsurable risks to human capital accumulation
    Author: Gottardi, Piero; Kajii, Atsushi; Nakajima, Tomoyuki
    Published: 2014
    Publisher:  Europ. Univ. Inst., Badia Fiesolana

    Location:
    Thüringer Universitäts- und Landesbibliothek
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    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signature:
    VS 38 (2014,8)
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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
    Other identifier:
    hdl: 1814/32016
    Series: EUI working papers / ECO ; 2014/08
    Subjects: Optimale Besteuerung; Kapitaleinkommen; Lohnsteuer; Öffentliche Schulden; Humankapital; Unvollkommener Markt
    Scope: Online-Ressource (30, 9 S.), graph. Darst.
  17. How does tax progressivity and household heterogeneity affect Laffer curves?
    Author: Holter, Hans A.; Krueger, Dirk; Stepanchuk, Serhiy
    Published: 2014
    Publisher:  Penn Inst. for Economic Research, Philadelphia, Pa.

    Location:
    Niedersächsische Staats- und Universitätsbibliothek Göttingen
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    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
    Series: Working papers / Penn Institute for Economic Research ; 14,015
    Subjects: Lohnsteuer; Steuerprogression; Steuerwirkung; Laffer-Kurve; Haushaltsökonomik; Familienstruktur; Arbeitsangebotsverhalten; Steuereinnahmen; Theorie; Simulation; USA
    Scope: Online-Ressource (39 S.), graph. Darst.
  18. Saving Europe?
    the unpleasant arithmetic of fiscal austerity in integrated economies
    Author: Mendoza, Enrique G.; Tesar, Linda L.; Zhang, Jing
    Published: 2014

    Location:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signature:
    W 1 (20200)
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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Print
    Series: NBER working paper series ; 20200
    Subjects: Haushaltskonsolidierung; Steuererhöhung; Kapitalertragsteuer; Lohnsteuer; Steuerwirkung; Wirkungsanalyse; Wirtschaftsintegration; Zwei-Länder-Modell; Steuerwettbewerb; Eurozone; Schuldenkrise; Theorie
    Scope: 60 S., graph. Darst.
    Notes:

    Parallel als Online-Ausg. erschienen
  19. Essays in empirical public finance
    tax incentives and taxpayer behavior
    Author: Ebbesen Skov, Per
    Published: 2014

    Location:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signature:
    C 271913
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    Source: Union catalogues
    Language: English
    Media type: Dissertation
    Format: Print
    ISBN: 9788791342844
    Series: Ph.D. series ; 162
    Ph.D.-thesis / Økonomisk Institut, Københavns Universitet ; 212
    Subjects: Steuerreform; Lohnsteuer; Steuerinzidenz; Wohltätigkeit; Steuervergünstigung; Steuererhebungsverfahren; Wirkungsanalyse; Steuerrecht; Dänemark
    Scope: 124 S., graph. Darst.
    Notes:

    Enth. 3 Beitr

    Zsfassung in dän. Sprache

    Zugl.: Copenhagen, Univ., Diss., 2013
  20. High marginal tax rates on the top 1%?
    Author: Kindermann, Fabian; Krueger, Dirk
    Published: 2014
    Publisher:  Center for Financial Studies, Frankfurt, Main

    In this paper we argue that very high marginal labor income tax rates are an effective tool for social insurance even when households have preferences with high labor supply elasticity, make dynamic savings decisions, and policies have general... more

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    Location:
    Helmut-Schmidt-Universität, Universität der Bundeswehr Hamburg, Universitätsbibliothek
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    Location:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
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    DS 108 (473)
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    In this paper we argue that very high marginal labor income tax rates are an effective tool for social insurance even when households have preferences with high labor supply elasticity, make dynamic savings decisions, and policies have general equilibrium effects. To make this point we construct a large scale Overlapping Generations Model with uninsurable labor productivity risk, show that it has a wealth distribution that matches the data well, and then use it to characterize fiscal policies that achieve a desired degree of redistribution in society. We find that marginal tax rates on the top 1% of the earnings distribution of close to 90% are optimal. We document that this result is robust to plausible variation in the labor supply elasticity and holds regardless of whether social welfare is measured at the steady state only or includes transitional generations.

     
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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
    Other identifier:
    hdl: 10419/102654
    Series: CFS working paper ; 473
    Subjects: Lohnsteuer; Grenzsteuersatz; Vermögen; Umverteilung; Optimale Besteuerung; Lebenszyklus; Arbeitsangebot; Wohlfahrtsanalyse; Overlapping Generations; Laffer-Kurve; Theorie; USA; Progressive Taxation; Top 1%; Social Insurance; Income Inequality
    Scope: Online-Ressource (51 S.), graph. Darst.
  21. Effective corporate taxation, tax incidence and tax reforms
    evidence from OECD countries
    Author: Barrios Cobos, Salvador; Nicodème, Gae͏̈tan J. A.; Sánchez-Fuentes, A. Jesús
    Published: 2014
    Publisher:  CESifo, München

    The present study provides estimates of the Effective Marginal Tax Rates (EMTRs) for a sample of 17 OECD countries and 11 manufacturing sectors in a single framework encompassing capital, labour and energy taxes. Our cross-country/cross-sector... more

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    Staats- und Universitätsbibliothek Bremen
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    Niedersächsische Staats- und Universitätsbibliothek Göttingen
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    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
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    DS 63 (5017)
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    The present study provides estimates of the Effective Marginal Tax Rates (EMTRs) for a sample of 17 OECD countries and 11 manufacturing sectors in a single framework encompassing capital, labour and energy taxes. Our cross-country/cross-sector approach allows us comparing the incentives provided by the tax systems and gauging the effects of tax changes taking explicitly into account the possible substitution between factors as well as their tax incidence. Our results suggest that the OECD tax systems provide different incentives for manufacturing activity across countries and that tax systems are relatively neutral with respect to the sectoral composition of manufacturing activities. The impact of potential tax increases on firms' activity is found to be most attenuated when shifted towards consumers and/or employees rather than energy consumption and/or capital investors. These results are robust to alternative hypotheses regarding the tax incidence parameters, elasticity of substitution between factors and mark-up on final prices. In addition, policy strategies favouring tax increases on energy consumption and lowering taxes on labour can substantially reduce the EMTRs and thus yield substantial efficiency gains for firms. These reforms should in some instances be ambitious enough to produce desired effects on firms' EMTRs, however.

     
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    Content information
    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
    Other identifier:
    hdl: 10419/103097
    Edition: This version: October 2014
    Series: Array ; 5017
    Subjects: Unternehmensbesteuerung; Grenzsteuersatz; Steuerinzidenz; Steuersystem; Steuerreform; Energiesteuer; Lohnsteuer; Steuerwirkung; Schätzung; OECD-Staaten; taxation; tax incidence; effective taxation
    Scope: Online-Ressource (50 S.), graph. Darst.