Ever since Corlett and Hague (1953), it has been understood that it tends to be optimal on second-best grounds to (relatively) tax complements to leisure and subsidize substitutes because doing so helps to offset the distorting effect of taxation on labor supply. Yet in the context of simultaneous optimization of a nonlinear income tax and commodity taxes, Atkinson and Stiglitz (1976) claim to ...

Methods In this retrospective diagnostic validation study of 547 patients admitted in our institute between January 2012 and December 2012, we excluded patients with end stage renal disease (clearance < 15mL / min / 1.73m2) or dialyzed, solitary kidney or nephrectomy, lack of data. Serum creatinine (Cr) and Ph were measured preoperatively and postoperatively specifically (H0, H12, H24, H48, H72...

In this paper we study the economic determinants of the joint retirement process of married couples. We propose a tractable dynamic discrete choice model for retirement decisions which allows for non-trivial saving behaviour. We estimate the model on a 1% sample of Danish couples of potential retirement age drawn from a population-based administrative register. The introduction and subsequent r...

This paper presents an analysis of the extent to which tax planning affects the level of the inheritance tax rate that is perceived to be fair. In a factorial survey conducted in Germany, tax planning was found to increase the fair tax rate by approximately 4 percentage points. The fair tax rate is determined by not only the size of the bequest, the relationship of the heir to the bequeather, a...

In this paper, I analyze consumption, aggregate savings,output and welfare implications of …ve di¤erent social security arragements whenever there is demographic uncertanity. Following Bohn(2002), I analyze the e¤ect of an uncetain population growth in an extended version of a modi…ed Life-cycle model developed by Gertler(1999). Population growth dampens savings and output under all arrangement...

The Employment Effects of Low-Wage Subsidies Low-wage subsidies are often proposed as a solution to the unemployment problem among the low skilled. Yet the empirical evidence on the effects of low-wage subsidies is surprisingly scarce. This paper examines the employment effects of a Finnish payroll tax subsidy scheme, which is targeted at the employers of older, full-time, low-wage workers. The...

We study how declared wealth responds to changes in tax rates. Exploiting rich intranational variation Switzerland, we find a 1 percentage point drop canton’s rate raises reported taxable by at least 43 percent after 6 years. Administrative records of two cantons with quasi-randomly assigned differential reforms suggest that 24 the effect arises from taxpayer mobility and 21 concurrent rise hou...

We show that a calibrated life cycle two-earner household model with endogenous labor supply can rationalize the extent of consumption insurance against shocks to male and female wages, as estimated empirically by Blundell, Pistaferri, Saporta-Eksten (2016) in US data. In model, 35 percent 18 permanent wage pass through consumption, compared empirical estimates 32 19 percent. Most is provided p...

We estimate the effect of taxes on intergenerational transfers exploiting a sequence of Italian reforms culminating with the abolishment of transfer taxes. We use the 1993-2006 Survey of Household Income and Wealth, which has data on real estate transfers received and information on potential donors as well as recipients. Differencesin-differences estimates indicate that the abolition of transf...

Several administrations have adopted electronic fiscal devices (EFDs) in their quest to combat noncompliance, particularly as regards sales and the value-added tax (VAT) payable on sales. The introduction of EFDs typically requires considerable effort and has costs both for the administration and for the taxpayers that are affected by the requirements of the new rules. Despite their widespread ...