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Languages : en
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Presents "Tax Arbitrage and Labor Supply," a seminar paper from the Institute for International Economic Studies within Stockholm University in Sweden, written by Jonas Agell and Mats Persson. Includes an abstract, a list of keywords, and a downloadable version of the paper, which deals with labor supply, progressive income taxation, and tax arbitrage.
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Languages : en
Pages :
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Book Description
Presents "Tax Arbitrage and Labor Supply," a seminar paper from the Institute for International Economic Studies within Stockholm University in Sweden, written by Jonas Agell and Mats Persson. Includes an abstract, a list of keywords, and a downloadable version of the paper, which deals with labor supply, progressive income taxation, and tax arbitrage.
Author: Jonas Agell
Publisher:
ISBN:
Category :
Languages : en
Pages : 34
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Author: Jonas Agell
Publisher:
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Category : Income tax
Languages : en
Pages : 48
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We examine how tax avoidance in the form of trade in well-functioning asset markets affects the basic labor supply model. We argue that models that integrate tax arbitrage and labor supply decisions may shed light on a number of positive and normative questions concerning modern systems of income taxation. Such models also appear to have strong implications for empirical research. Studies that ignore the effects of tax arbitrage and asset trade on labor supply incentives may easily come up with biased estimates of the tax responsiveness of the hours supply of high-wage individuals. Finally, because of tax avoidance in the form of asset trade, international comparisons of income inequality will exaggerate the redistributive achievements of high-tax countries like Sweden.
Author: Richard Rogerson
Publisher: AEI Press
ISBN: 0844743577
Category : Business & Economics
Languages : en
Pages : 129
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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.
Author: Michael HOEL
Publisher:
ISBN:
Category :
Languages : en
Pages :
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Author: Jonas Agell
Publisher:
ISBN: 9780262537216
Category :
Languages : en
Pages : 340
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The effect of tax policies and welfare state incentives on the performance of the labor market: theoretical and empirical analyses by leading European and American economists. High unemployment in many European OECD countries has been attributed to factors ranging from rigid wages and low job mobility to an interaction of high taxes and generous social benefits that may discourage labor force participation and encourage the growth of an underground economy. This CESifo volume analyzes the effect of tax policy and, more generally, welfare state incentives, on the performance of the labor market. The contributors, all leading international economists, take both theoretical and empirical approaches; the book includes general overviews as well as in-depth analyses of specific policies. Some chapters take a broad perspective on taxation and labor markets, considering such topics as the effects of taxes in both the conventional model of a competitive labor market and a more realistic imperfect market, the observed work differentials between Europe and the United States, and the potential for progressive taxes and redistributive benefits to boost employment. Other chapters examine the effects of tax reforms, including the Earned Income Tax Credit, and the wage-increasing effects of progressive income taxes in a highly unionized labor market. Finally, the contributors analyze the effects of employment protection and tax penalties on the growth of the underground economy. The insights offered in these studies will be valuable to the policy analyst as well as to the academic theorist. Contributors Jonas Agell, Dan Anderberg, Søren Arnberg, A. Lans Bovenberg, Nada Eissa, Anders Holm, Hilary Hoynes, Henrik Jacobsen Kleven, Ann-Sofie Kolm, Birthe Larsen, Stephen Nickell, Peter Birch Sørensen, Frederick van der Ploeg, Claus Thustrup Kreiner, Torben Tranæs
Author: Roger Axelsson
Publisher:
ISBN:
Category : Equilibrium (Economics)
Languages : en
Pages : 42
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Author:
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ISBN:
Category :
Languages : en
Pages :
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Author: Ulrich Hange
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ISBN:
Category :
Languages : en
Pages : 21
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In this paper we investigate the effects of tax competition in a simple endogenous growth model with elastic labor supply. Our analysis focuses on two issues. First, we show that all taxes, i.e. on capital, labor, and consumption, are harmful for growth. Second, we derive the optimal tax policy. A regional government chooses an inefficiently low tax rate on mobile capital in the presence of tax competition. In contrast, the tax rates on labor income and consumption are always set in order not to distort the consumption-leisure choice.
Author: Lars-Gunner Svensson
Publisher:
ISBN:
Category :
Languages : en
Pages : 12
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