The objective of this dissertation is to measure the welfare burden and labor supply effects of the personal income tax in Brazil. Labor supply functions are derived from utility maximization and applied to a sample of prime age (22 to 55 years old) urban male employees in Brazil, using the Linear, LES and CES functional forms. The data are a subsample taken from the PNAD 1990 household survey, conducted by the Instituto Brasileiro de Geographia e Estatistica, IBGE.The Linearized Budget Constraint method is used for the empirical model, since the budget constraint is piecewise linear under a progressive income tax. Different assumptions are made regarding the tax liability imputation. It is seen that the empirical results vary significantly...
In this paper we provide an overview of the voluminous literature re-lating tax and labour supply th...
The paper presents results from a labor supply study on Swedish data. The estimated labor supply mod...
Income modeling is crucial in determining workers’ earnings and is an important research topic in la...
The objective of this dissertation is to measure the welfare burden and labor supply effects of the ...
The objective of this article is to estimate the excess burden associated with the per-sonal income ...
The estimation of labor supply elasticities has been an important issue m the economic literature. Y...
This study estimates the labor supply response of workers to the income tax in Indonesia. It begins ...
There are many recent studies which try to explain amount of people's effort on labor market by vari...
233 p.Thesis (Ph.D.)--University of Illinois at Urbana-Champaign, 1981.In the past few years there h...
This paper investigates the level, distribution and structure of the tax burden on labor in Brazil, ...
Commodity taxes play an important role in Brazil and raise around 60 % of the total tax revenue. Thi...
The focus of this study is to estimate a life cycle model of labor supply including taxes for a deve...
An assumption of the unitary model of household decision-making is that household members maximize o...
This paper estimates the income (from work and government transferences) elasticity and the income i...
Over 75 % of Federal tax revenue is raised through the income tax and FICA taxes. The potential effe...
In this paper we provide an overview of the voluminous literature re-lating tax and labour supply th...
The paper presents results from a labor supply study on Swedish data. The estimated labor supply mod...
Income modeling is crucial in determining workers’ earnings and is an important research topic in la...
The objective of this dissertation is to measure the welfare burden and labor supply effects of the ...
The objective of this article is to estimate the excess burden associated with the per-sonal income ...
The estimation of labor supply elasticities has been an important issue m the economic literature. Y...
This study estimates the labor supply response of workers to the income tax in Indonesia. It begins ...
There are many recent studies which try to explain amount of people's effort on labor market by vari...
233 p.Thesis (Ph.D.)--University of Illinois at Urbana-Champaign, 1981.In the past few years there h...
This paper investigates the level, distribution and structure of the tax burden on labor in Brazil, ...
Commodity taxes play an important role in Brazil and raise around 60 % of the total tax revenue. Thi...
The focus of this study is to estimate a life cycle model of labor supply including taxes for a deve...
An assumption of the unitary model of household decision-making is that household members maximize o...
This paper estimates the income (from work and government transferences) elasticity and the income i...
Over 75 % of Federal tax revenue is raised through the income tax and FICA taxes. The potential effe...
In this paper we provide an overview of the voluminous literature re-lating tax and labour supply th...
The paper presents results from a labor supply study on Swedish data. The estimated labor supply mod...
Income modeling is crucial in determining workers’ earnings and is an important research topic in la...