taxation

Publication date: 6 Feb 2019 | Publication type: National Institute Economic Review | Theme: Trade, Investment & Productivity | External authors: Fuchs-Schündeln, N | JEL classification: E24, H20, H31, J21, J22, O11 | Journal: National Institute Economic Review Issue 247 | Publisher: Sage Publications, London
I summarise new facts on hours worked differences across countries and their driving forces. The facts are derived from a comprehensive analysis of micro data sets. First, hours worked are substantially higher in poor than in rich countries. Second, lower hours worked in Europe than in the US can...
Publication date: 9 Jan 2015 | Publication type: NIESR Discussion Paper | Authors: Van de Ven, J | External authors: Herault, N, Azpitarte, F | JEL classification: D31, H23, I38 | NIESR discussion paper number: 444
This paper describes a simple and tractable method for identifying equivalence scales that reflect the value judgements implicit in a tax-benefit system. The approach depends on two identifying assumptions and a functional description for transfer payments that can be estimated using common micro-...