How Successful is the Dual Income Tax? Evidence from the Finnish Tax Reform of 1993 [PDF]
Dual income tax systems have become increasingly popular; yet, relatively little is known about the consequences of implementing such tax systems. This paper uses a representative panel of taxpayers from the 1993 Finnish tax reform to measure how overall
Håkan Selin, Jukka Pirttilä
core
The Distribution of Household Income and Federal Taxes, 2011 [PDF]
, 2014 In 2011, according to the Congressional Budget Offices (CBO’s) estimates, average household market income— a comprehensive income measure that consists of labor income, business income, capital income (including capital gains), and retirement income—was ...
Congressional Budget Office
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Potential gaps in income support policies for those in poor health: The case of the earned income tax credit-A cross sectional analysis. [PDF]
SSM Popul Health, 2023 Berkowitz SA, Dave G, Venkataramani AS.
europepmc +1 more source
Does tax simplification yield more equity and efficiency? An empirical analysis for Germany [PDF]
This paper investigates the impact of tax simplification on various indicators of the efficiency of the tax system and on the distribution of income.
Fuest, Clemens +2 more
core
The effect of state Earned Income Tax Credit (EITC) eligibility on food insufficiency during the COVID-19 pandemic. [PDF]
Rev Econ Househ, 2023 Das V.
europepmc +1 more source
Are Income and Consumption Taxes Ever Really Equivalent? Evidence from a Real-Effort Experiment with Real Goods [PDF]
The public finance literature demonstrates the equivalence between consumption and labor income (wage) taxes. We construct an environment in which individuals make real labor-leisure choices and spend their earned income on real goods.
Blumkin, Tomer +2 more
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Taxation of the Public Sector in Germany – An Introduction
Wroclaw Review of Law, Administration and Economics, 2017 Lang Fritz
doaj +1 more source
The Earned Income Tax Credit and Short-Term Changes in Parents' Time Investments in Children. [PDF]
J Fam Econ Issues, 2023 Morrissey TW.
europepmc +1 more source
Estimating dynamic income responses to tax reforms: Swedish evidence [PDF]
We study income responses to income tax changes by using a large panel of Swedish tax payers over the period 1991–2002. Changes in statutory tax rates as well as discretionary changes in tax bracket thresholds provide exogenous variations in tax rates ...
Holmlund, Bertil, Söderström, Martin
core
Income tax evasion: a theoretical analysis
, 1972 M. Allingham, A. Sandmo
semanticscholar +1 more source