Recently added articles from Fiscal Studies:
Anticipating Tax Changes: Evidence from the Finnish Corporate Income Tax Reform of 2005*
Jun 01, 2008; Kari, Seppo; Karikallio, Hanna; Pirttilä, Jukka ... Abstract Using register-based panel data covering all Finnish firms from 1999 to 2004, we examine how corporations anticipated the 2005 dividend tax increase via changes in their dividend and investment policies. The Finnish capital and corporate income tax reform of 2005 creates a ...
How Did the Elimination of the US Earnings Test above the Normal Retirement Age Affect Labour Supply Expectations?*
Jun 01, 2008; Michaud, Pierre-Carl; van Soest, Arthur ... Abstract We look at the effect of the 2000 repeal of the earnings test above the normal retirement age (NRA) on the self-reported probabilities of working full-time after ages 65 and 62 of male workers in the US Health and Retirement Study (HRS). Using administrative records on social ...
The Anticipated Capitalisation Effect of a New Metro Line on Housing Prices*
Jun 01, 2008; Agostini, Claudio A; Palmucci, Gastón A ... Abstract Housing units with closer access to public transportation enjoy a higher market value than those with similar characteristics but poorer access. This difference can be explained by the lower cost of transport to the main workplaces and shopping areas in town. For this reason, ...
Horizontal Inequity and Vertical Redistribution with Indirect Taxes: The Greek Case*
Jun 01, 2008; Kaplanoglou, Georgia; Newbery, David M ... Abstract Non-uniform indirect taxes treat equals and those unequal differently (horizontal inequity and vertical redistribution). Horizontal inequity is caused by taste differences among similar households, but some excises are designed to reflect social, not revealed, preferences. We ...
The Effect of Financial Incentives on Labour Supply: Evidence for Lone Parents from Microsimulation and Quasi-Experimental Evaluation*
Jun 01, 2008; Cai, Lixin; Kalb, Guyonne; Tseng, Yi-Ping; Vu, Ha ... Abstract The aim of this paper is to analyse the work incentive effects of a change in the Australian tax and transfer system on lone parents in July 2000. To evaluate the effect of the total change only, microsimulation can be used; but for a subgroup of lone parents, a few components ...