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71.
Household Taxation, Income Splitting and Labor Supply Incentives - A Microsimulation Study for Germany 总被引:2,自引:0,他引:2
We analyze potential labor supply effects of a shift from thecurrent German system of joint taxation of married couples toa system of limited real income splitting on the basis of aneconometric household labor supply model embedded in a tax benefitmodel. Our simulation results show relatively small labor supplyeffects of a shift from the current system to one of limitedreal income splitting system. In the benchmark scenario of ashift to separate taxation labor supply of wives would increasesubstantially in west Germany, while a significant number ofhusbands would drop out of the labor force. (JEL H31, H24, J22) 相似文献
72.
In defence of generalized Darwinism 总被引:2,自引:2,他引:0
Howard E. Aldrich Geoffrey M. Hodgson David L. Hull Thorbjørn Knudsen Joel Mokyr Viktor J. Vanberg 《Journal of Evolutionary Economics》2008,18(5):577-596
Darwin himself suggested the idea of generalizing the core Darwinian principles to cover the evolution of social entities.
Also in the nineteenth century, influential social scientists proposed their extension to political society and economic institutions.
Nevertheless, misunderstanding and misrepresentation have hindered the realization of the powerful potential in this longstanding
idea. Some critics confuse generalization with analogy. Others mistakenly presume that generalizing Darwinism necessarily
involves biological reductionism. This essay outlines the types of phenomena to which a generalized Darwinism applies, and
upholds that there is no reason to exclude social or economic entities.
相似文献
Viktor J. VanbergEmail: |
73.
To estimate the impact of profit taxation on the financial leverage of corporations, this study uses a pseudopanel constructed from comprehensive corporate tax return microdata for the period 1998–2001, which saw the introduction of major corporate tax reform in Germany. Financial leverage refers to the ratio of long-term debt to total capital. The endogeneity of the firm-specific marginal after-financing corporate income tax rate is controlled for by an instrumental variable approach. The instrument for the observed marginal tax rate is the counterfactual tax rate that a corporation would have faced in a particular period had there been no endogenous change, triggered by the tax reform, of its financial leverage and tax base. This counterfactual tax rate is derived from a detailed microsimulation model of the corporate sector, based on tax return microdata. The marginal tax rate has a statistically significant and relatively large positive effect on corporate leverage; for firms reporting positive profits, an increase of the marginal tax rate of 1 % would increase the financial leverage by approximately 0.7 %, on average. The debt ratio is less responsive to tax incentives for small corporations and firms facing high economic risks. 相似文献
74.
Local business profits respond to local business tax (LBT) rates that vary across municipalities. We estimate that a 1% increase in the LBT rate decreases the LBT base by 0.45%, based on the universe of German LBT return files, which include corporations and unincorporated businesses. However, the fiscal equalization scheme largely compensates municipalities for the loss in the LBT base when they increase the LBT rate. Our estimates suggest that using tax revenue data instead of tax return data, as commonly done in the literature, results in a significant bias of the elasticity away from zero. 相似文献
75.
Nima Sanandaji Viktor Ström Mouna Esmaeilzadeh Saeid Esmaeilzadeh 《Economic Affairs》2023,43(2):170-184
Sweden historically pioneered many aspects of a modern market economy, hosting the first known share company, the first European credit notes, and the first central bank. Anders Chydenius's booklet Den nationella vinsten (The National Gain) was printed in 1765, 11 years before Adam Smith's The Wealth of Nations. Sweden was early in extending to women the rights to pursue professions and own businesses. Today, Sweden and its Nordic neighbours evince an unusual combination of high taxes and some of the freest economies in the world. Another characteristic feature is long-standing trust, which facilitates investment and cooperation. It also allows for decentralised decision-making, a characteristic feature of Nordic business management. Sweden's unusual high-trust culture significantly affects economic activity. 相似文献