In the analysis of tax reform, when equity is traded off against efficiency, the measurement of the latter requires us to know how tax- induced price changes affect quantities supplied and demanded. I

NBER1996-05-01 更新50

Taxing Wages 2026: Portugal

劳动力分析

税收政策评估

These country-specific summaries are based on the results shown in the latest Taxing Wages report. They focus on two of the eight household types examined in the Report: a single worker earning the av

Organisation for Economic Co-operation and Development40

The 2003 Dividend Tax Cuts and the Value of the Firm: An Event Study

税收政策评估

事件研究

The "Jobs and Growth Tax Relief Act of 2003" (JGTRA03) contained a number of significant tax provisions, but the most noteworthy may have been the reduction in dividend tax rates. The political debate

NBER2005-07-01 更新70

Earnings Determination and Taxes: Evidence from a Cohort Based Payroll Tax Reform in Greece

税收政策评估

劳动力市场行为

This paper analyzes the response of earnings to payroll tax rates using a cohort-based reform in Greece. All individuals who started working on or after 1993 face permanently a much higher earnings ca

NBER2010-02-01 更新40

U.S. opinion on how Trump's tax plan will affect different classes 2025

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