Download or read book Work Disincentive Effects of Taxes written by N. Sören Blomquist and published by . This book was released on 1992 with total page 24 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Work Disincentive Effects of Taxes written by Lennart Flood and published by . This book was released on 1991 with total page 106 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Potential Work Disincentive Effects of Negative Income Taxation written by Steven Malin and published by . This book was released on 1974 with total page 224 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The Effects of Income Taxation on Work Choices written by Robin Barlow and published by . This book was released on 1966 with total page 64 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Work Disincentive Effects of Taxes Among Danish Married Men and Women written by Ebbe Krogh Graversen and published by . This book was released on 1997 with total page 40 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Taxation and the Incentive to Work written by Charles Victor Brown and published by Oxford ; New York : Oxford University Press. This book was released on 1983 with total page 208 pages. Available in PDF, EPUB and Kindle. Book excerpt: Economic theory and analysis of the impact of income tax on labour supply - focussing on individual behaviour, discusses non-linear budget constraints, measurement problems, optimal income tax, tax evasion, the effect of indirect consumption tax, and negative income tax experiments in the USA; reviews research results and research methods used in empirical studies of men and woman workers' and household behaviour in the UK and USA. Bibliography, graphs, statistical tables.
Download or read book The Impact of Labor Taxes on Labor Supply written by Richard Rogerson and published by AEI Press. This book was released on 2010-06-16 with total page 129 pages. Available in PDF, EPUB and Kindle. Book excerpt: As the Bush-era tax cuts are set to expire in 2010, ambitious health care legislation is moving through Congress, and entitlement programs are growing at unsustainable rates, U.S. policymakers face important questions about the optimal size and scope of federal spending. The federal government finances its spending through labor taxes, including taxes on income, payroll, and consumption-taxes that generate significant disincentives for employment. In Taxes, Transfers, and Labor Supply: An International Perspective, Richard Rogerson contends that the unintended consequences of increased labor taxes would be too large for policymakers to ignore. Rogerson compares fifty years of time series data from the United States and fourteen other OECD countries. He finds that a 10 percentage point increase in the tax rate on labor leads to a 10 to 15 percent decrease in hours of work. Even a 5 percent decrease in hours worked would mean a decline in labor market productivity equating to a serious recession. But, whereas recessions are temporary, changes in government spending patterns have permanent repercussions. Although government spending provides citizens with many important benefits, these benefits must be weighed against the disincentivizing effects of increased labor taxes. Policymakers who fail to account for this decrease in labor productivity risk expanding government programs beyond the economy's ability to support them.
Download or read book Theoretical and Empirical Aspects of the Effects of Taxation on the Supply of Labour written by Organisation for Economic Co-operation and Development and published by Organisation for Economic Co-operation and Development ; Washington, D.C. : [sold by] OECD Publications Center. This book was released on 1975 with total page 152 pages. Available in PDF, EPUB and Kindle. Book excerpt: Survey of work on the effects of tax on labour supply.
Download or read book Taxation and the Incentive to Work written by Charles Victor Brown and published by Oxford ; New York : Oxford University Press. This book was released on 1980 with total page 140 pages. Available in PDF, EPUB and Kindle. Book excerpt: Study designed to give a relatively non-technical introduction to the effects of taxation on the supply of labour.
Download or read book Work and Tax Evasion Incentive Effects of Social Insurance Programs written by Marcelo Bergolo and published by . This book was released on 2012 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: The impact of the tax and benefit system on work incentives is a salient issue in labor and public economics. There is, however, relatively little analysis of the joint work and tax evasion incentive effects introduced by social insurance programs. This paper evaluates the behavioral responses of workers in these dimensions. Using a quasi-experimental approach, it studies a large scale expansion of an employment based benefit in the social insurance system of a middle income country, Uruguay. The policy change extended the coverage of an in-work and payroll tax financed health insurance program to the dependent children of private sector salaried workers. The extension only applied to full-time registered employees - those complying with payroll tax and social insurance contribution requirements. The results indicate that those who benefited from the reform responded to these financial incentives as predicted by economic theory, significantly increasing their labor force participation and hours of work, with most of this increase in registered (or “on”-the-books) employment. The reform only required one registered employee within the household to warrant the extended coverage, and the results point to a disincentive effect for secondary workers, with reduced labor supply in the form of registered employment. Besides the reduction in off-the-books employment (a fall in outright tax evasion), the analysis uncovers an additional adjustment along a further dimension of evasion. Exploiting an original feature of the data, the results indicate that the reform induced an increase in underreporting of salaried earnings for registered employees. These results, driven mainly by workers in small firms, suggest some degree of collusion between employers and employees to deceive the tax authority, with workers receiving the additional benefit introduced by the reform without incurring the full cost of the higher tax liability. The conclusion illustrates how these additional margins of adjustment to tax and benefits, not contemplated by the canonical model, can have relevant consequences for policy and for the design of social insurance programs.
Download or read book The Encyclopedia of Taxation Tax Policy written by Joseph J. Cordes and published by The Urban Insitute. This book was released on 2005 with total page 522 pages. Available in PDF, EPUB and Kindle. Book excerpt: "From adjusted gross income to zoning and property taxes, the second edition of The Encyclopedia of Taxation and Tax Policy offers the best and most complete guide to taxes and tax-related issues. More than 150 tax practitioners and administrators, policymakers, and academics have contributed. The result is a unique and authoritative reference that examines virtually all tax instruments used by governments (individual income, corporate income, sales and value-added, property, estate and gift, franchise, poll, and many variants of these taxes), as well as characteristics of a good tax system, budgetary issues, and many current federal, state, local, and international tax policy issues. The new edition has been completely revised, with 40 new topics and 200 articles reflecting six years of legislative changes. Each essay provides the generalist with a quick and reliable introduction to many topics but also gives tax specialists the benefit of other experts' best thinking, in a manner that makes the complex understandable. Reference lists point the reader to additional sources of information for each topic. The first edition of The Encyclopedia of Taxation and Tax Policy was selected as an Outstanding Academic Book of the Year (1999) by Choice magazine."--Publisher's website.
Download or read book How Does Taxation Affect Hours Worked in EU New Member States written by Agustin Velasquez and published by International Monetary Fund. This book was released on 2019-06-17 with total page 35 pages. Available in PDF, EPUB and Kindle. Book excerpt: Hours worked vary widely across countries and over time. In this paper, we investigate the role played by taxation in explaining these differences for EU New Member States. By extending a standard growth model with novel data on consumption and labor taxes, we assess the evolution of trends in hours worked over the 1995-2017 period. We find that the inclusion of tax rates in the model significantly improves the tracking of hours. We also estimate the elasticity of hours (and its different margins) to quantify the deadweight loss introduced by consumption and labor taxes. We find that these taxes explain a large share of labor supply differences across EU New Member States and that the potential gains from policy actions are noteworthy.
Download or read book Capitalism and Freedom written by Milton Friedman and published by Chicago : University of Chicago Press. This book was released on 1962 with total page 202 pages. Available in PDF, EPUB and Kindle. Book excerpt: Examines the nature of the relationship which exists between a society based on competitive capitalism and the political and economic freedoms of its citizens
Download or read book The Economics of Work Schedules Under the New Hours and Employment Taxes written by Casey B. Mulligan and published by . This book was released on 2014 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: Hours, employment, and income taxes are economically distinct, and all three are either introduced or expanded by the Affordable Care Act beginning in 2014. The tax wedges push some workers to work more hours per week (for the weeks that they are on a payroll), and others to work less, with an average weekly hours effect that tends to be small and may be in either direction. A conservative estimate of the law's average employment rate impact is negative three percent. The ACA's tax wedges and ultimately its behavioral effects vary substantially across groups, with the elderly experiencing hardly any new disincentive and unmarried household heads experiencing tax wedges that are about twice the average. My estimates suggest that about four percent of the workforce will work less than the legislated 30-hour threshold solely to avoid the implicit and explicit full-time employment taxes.
Download or read book Social Security Policy in a Changing Environment written by Jeffrey R. Brown and published by University of Chicago Press. This book was released on 2009-12-15 with total page 473 pages. Available in PDF, EPUB and Kindle. Book excerpt: Social Security Policy in a Changing Environment analyzes the changing economic and demographic environment in which social insurance programs that benefit elderly households will operate. It also explores how these ongoing trends will affect future beneficiaries, under both the current social security program and potential reform options. In this volume, an esteemed group of economists probes the challenge posed to Social Security by an aging population. The researchers examine trends in private sector retirement saving and health care costs, as well as the uncertain nature of future demographic, economic, and social trends—including marriage and divorce rates and female participation in the labor force. Recognizing the ambiguity of the environment in which the Social Security system must operate and evolve, this landmark book explores factors that policymakers must consider in designing policies that are resilient enough to survive in an economically and demographically uncertain society.
Download or read book Universal Basic Income Debate and Impact Assessment written by Maura Francese and published by International Monetary Fund. This book was released on 2018-12-10 with total page 24 pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper discusses the definition and modelling of a universal basic income (UBI). After clarifying the debate about what a UBI is and presenting the arguments in favor and against, an analytical approach for its assessment is proposed. The adoption of a UBI as a policy tool is discussed with regard to the policy objectives (shaped by social preferences) it is designed to achieve. Key design dimensions to be considered include: coverage, generosity of the program, overall progressivity of the policy, and its financing.
Download or read book How the Taxation of Labor and Transfer Payments Affect Growth and Employment written by United States. Congress. Joint Economic Committee and published by . This book was released on 2012 with total page 68 pages. Available in PDF, EPUB and Kindle. Book excerpt:
