The Structure of the Tax-system and the Estimation of Labor Supply Models
نویسنده
چکیده
Using a repeated cross section for married prime age Swedish males for the years 1984, 1986 and 1988 produce drastically different labor supply elasticities. From 1984 to 1988 the Swedish tax system has reduced both tax levels and degree of progressivity, the numbers of kink-points have dropped from 18 to only 3. The numbers of individuals close to or at a kink point have a large influence on the estimated parameters, more individuals close to a kink imply larger estimated incentive effects. More kinks in the tax system imply a higher probability of finding individuals close to a kink.
منابع مشابه
Appropriate Labor income and Capital gain tax rates functions extraction based on Overlapping Generation Models: Dynamic Stochastic General Equilibrium (DSGE) approach
In this study, using the overlapping generation (OLG (model and the Stochastic Dynamic General Equilibrium (DSGE) approach, the optimal form of labor income tax rate and capital income tax functions is extracted for the economy of Iran using annual time series data during 1357 to 1397. The results of comparing the calibration and simulation of the designed model show that the optimal functions ...
متن کاملvalue added tax and tax evasion
The phenomenon of tax evasion has been always one of the most major issues among economists due to it's devastating effects on the economy and the process of economic development. Many scholars have always sought to provide solutions to reduce and limit tax evasion. The introduction of the VAT system can be seen as a milestone in the area of economic transparency and tax evasion, which refers t...
متن کاملThe Welfare Effects of Switching from Consumption Taxation to Inflation Taxation in Iran’s Economy
The net effects of switching from consumption taxation to inflation taxation on resource allocation and welfare crucially depend on production externalities. With elastic labor supply, raising inflation taxation decreases leisure, but increases the levels of real consumption, capital, and output. Moreover, this tax switch has two opposing effects on the level of real money balances: A positive ...
متن کاملComparative study of effect of E-commerce on tax structure in selected countries: suggestions to improve tax system of Iran
E-commerce that has undergone an increasing trend in recent years has been regarded as the modern method for transfer of information and economic exchange. This phenomenon brings about massive changes in most of relations between various economic institutions. Such changes have also occurred in tax systems. Hence, the present research aims to investigate effect of E-commerce on tax structure ...
متن کاملتحلیل اثرات اصلاح سیاست مالیاتی بر متغیرهای کلان اقتصادی در ایران: رویکرد خرید پیشاپیش نقد CIA
An efficient monetary and tax system plays an important role in the proper performance of the economic system, and can effect on motivation of labor, consumer, savings and investment behavior. A theory of monetary and tax reform is movement of the income tax system and inflation tax to the system of consumption tax, that can increase the tendency to savings, investment and capital accumulation....
متن کامل