搜索结果: 1-9 共查到“劳动经济学 taxation”相关记录9条 . 查询时间(0.073 秒)
Business Taxation and Wages: Evidence from Individual Panel Data
tax incidence profit taxation wages asymmetric effects
2012/10/23
Empirical evidence on the degree of business-tax shifting to employees via the wage level is highly controversial and rare. It remains open to which extent the tax burden is shifted, whether there are...
Given its significance in practice, piecewise linear taxation has received relatively little attention in the literature. This paper offers a simple and transparent analysis of its main characteristic...
Employment, Hours of Work and the Optimal Taxation of Low Income Families
labour supply optimal taxation low income support
2012/10/30
The optimal design of low income support is examined using a structural labour supply model. The approach incorporates unobserved heterogeneity, fixed costs of work, childcare costs and the detailed n...
Optimal Redistributive Taxation with Both Labor Supply and Labor Demand Responses
optimal taxation labor market frictions unemployment
2012/10/31
This paper characterizes the optimal redistributive tax schedule in a matching unemployment framework with endogenous (voluntary) nonparticipation and (involuntary) unemployment. The optimal employmen...
We use micro data from the U.S. Internal Revenue Service to document how households' tax liabilities vary with income, marital status and the number of dependents. We report facts on the distributions...
Fancy a Stay at the 'Hotel California'? Foreign Direct Investment, Taxation and Firing Costs
foreign direct investment exit costs firing costs investment incentives taxation
2013/10/25
This paper looks at the trade off between investment incentives and exit costs for the location of foreign direct investment (FDI). This issue does not appear to have been tackled in much detail in th...
Overtime Work, Dual Job Holding and Taxation
Labour supply, dual job holding, overtime work, piecewise linear budget constraints
2013/10/18
Traditionally, labour supply data do not include much information on hours and wages in secondary job or overtime work. In this paper, we estimate labour supply models based on survey information on h...
Efficiency Properties of Labor Taxation in a Spatial Model of Restricted Labor Mobility
Restricted Labor Mobility Efficient Allocation of Labor Labor Taxation
2013/10/18
We examine the efficiency properties of labor taxation. A spatial model of an economy is introduced whose key feature is a new approach to restricted labor mobility. We characterize the efficient allo...
Privacy, time consistent optimal labor income taxation and education policy
Privacy commitment time consistent income taxation
2013/10/17
Incomplete information is a commitment device for time consistency problems. In the contextof time consistent labor income taxation privacy can lead to a Pareto superior outcome and increases the effe...