Tresch, in Public Finance (Fourth Edition), 2023 Personal Income Taxes They assumed that the impact equals the incidence because approximately 80% of the tax base is labor income and that the overall supply of labor was assumed at the time to be almost perfectly inelastic. Their assumption ...
2023, Review of International Organizations Economic Shocks, Mobilization, and Regional Elite Splits 2023, Comparative Political Studies Size and structure of the tax state in comparative perspective 2021, Handbook on the Politics of Taxation Pawned States: State Building in the Era of International Fin...
Finally, the weakness in institutions and governance in LDCs makes both tax collection and fiscal transfers inefficient, with relatively high administrative costs, distortion, and possible corruption. To demonstrate the infeasibility for most developing countries of relying on fiscal measures to contain ...
Administrative, technical, or material support: Ozawa, Herrington. Supervision: Ozawa. Conflict of Interest Disclosures: None reported. References 1. World Health Organization. Health in 2015: From MDGs, Millennium Development Goals to SDGs, Sustainable Development Goals. Geneva, Switzerland: World Hea...
We examine the role of the enforcement of property rights, human capital formation, and the efficiency of various components of state governments' deve
researchers investigated in effects of a negative income tax as an alternative form of guaranteed annual income (Hum et al.,1979). With regard to work motivation in that program, Calnitsky and Latner (2017) reported an 11.3 percentage point decrease in labor-market participation – with a grea...
The DADS is an administrative data set that all employers must report yearly to social security authorities and tax administration. The version available to researchers is provided by the INSEE. In particular, the DADS contain information about all positions occupied by any worker in a specific ...
The data are gathered through questionnaires, although in the case of certain variables, such as income, the final data are constructed by combining the information provided by the informant with information from administrative records (mainly from tax or social security sources). This method provides...