Original paper
The Fiscal Effects of Work-related Tax Expenditures in Europe
Abstract
This article examines the fiscal impact, and the associated welfare cost, of marginal reforms to work-related tax relief in five European countries. We combine a model of labor supply with microsimulation results to capture the interaction between the specific tax incentive and other provisions of the tax-benefit system along the entire earnings distribution. We find that changes in labor supply decisions—both at the extensive and at the...
Paper Details
Title
The Fiscal Effects of Work-related Tax Expenditures in Europe
Published Date
Dec 15, 2016
Journal
Volume
46
Issue
5
Pages
793 - 820
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Notes
History