In this study I investigate how changes in marginal taxation on labour income affect labour supply in Sweden in the time period 1991-2006. Unlike previous research which has used data on the individual level, this study uses aggregated data on the municipality level and another methodological approach. The results indicate that labour supply is reduced as marginal taxation is increased, but the reduction is modest and varies between those in the public and the private sector. The reduction in labour supply is in line with conclusions from previous research, but in contrast to previous studies it is found that labour income increases as marginal taxation increases.

This paper analyzes the effects of globalization on implicit tax rates (ITRs) on labour income, capital income, and consumption in the EU15 and Central and Eastern European New Member States (CEE NMS). We find a positive effect of globalization on the ITR on labour income in the EU15, but no effect on the ITR on capital income, and a negative effect on ITR on consumption. There is a significant negative effect on the ITR on capital income in the social-democratic and southern welfare regimes, a marginally significant negative effect in the liberal regime; a negative effect on the ITR on consumption in the social-democratic, conservative, and liberal regimes; and a positive effect on the ITR on labour income in all welfare regimes. In the CEE NMS there is no effect of globalization on any ITRs. (author's abstract) / Series: Discussion Papers SFB International Tax Coordination

Orientador: Claudio Salvadori Dedecca / Dissertação (mestrado) - Universidade Estadual de Campinas, Instituto de Economia / Made available in DSpace on 2018-08-10T03:31:56Z (GMT). No. of bitstreams: 1 Barbieri_CarolinaVerissimo_M.pdf: 991395 bytes, checksum: 61355c0a34528342102990e38a724b61 (MD5) Previous issue date: 2007 / Resumo: Este trabalho tem por objetivo explicitar a correlação entre o mercado de trabalho privado não-agrícola e as condições de financiamento do Regime Geral da Previdência Social (RGPS). É possível provar que a evolução do desequilíbrio entre a arrecadação sobre folha salarial e o gasto com benefícios pagos aos trabalhadores do setor privado foi fortemente determinada pelas modificações ocorridas no mundo do trabalho ao longo dos anos 1990 e início dos anos 2000. Observa-se que a base mais importante de contribuição para o Orçamento da Seguridade Social, o mercado de trabalho, vem sendo corroída ao longo dos anos 1990 e início dos anos 2000. Essa corrosão teve como principais causas, não a diminuição relativa do número de ocupados contribuintes para a previdência entre 1995 e 2005, mas sim a queda real dos rendimentos do trabalho e a inserção de pessoas economicamente ativas em postos de trabalho pior remunerados do que antigamente / Abstract: This study has as objective to demonstrate the correlation between the private non-agricultural labour market and the financing conditions of the Regime Geral da Previdência Social (RGPS). It is possible to prove that the evolution of the disequilibrium between the sum of contributions based on wages and the expenditure with benefits to the private sector workers was strongly determined by the changes in the labour market throughout the 1990?s and the beginning of 2000?s. The most important base of contribution for the Social Security Budget, the labour market, has been corroded. This corrosion had as main causes not the relative reduction of the number of contributors for the pension funds between 1995 and 2005, but mainly the real fall of the labour income and the worse remunerated insertion of economically active people in these years / Mestrado / Economia Social e do Trabalho / Mestre em Desenvolvimento Econômico

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Made available in DSpace on 2015-05-08T14:44:56Z (GMT). No. of bitstreams: 1 arquivototal.pdf: 1425787 bytes, checksum: d94cd9ae653410b9a89cae6899ac08b2 (MD5) Previous issue date: 2014-03-11 / Coordenação de Aperfeiçoamento de Pessoal de Nível Superior / This work aimed to evaluate the contribution of wage income of women in household income and their impact on reducing income inequality in household income per capita in Brazil and in the macro-regions. The database used was the National Sample Survey (PNAD), in the period 2004-2012. To achieve this purpose will be used methodologies for decomposing the Gini index on elements of income proposed by Kakwani, Wagstaff and Doorslaer (1997), as well as the methodology of decomposition of the change in the Gini index, the effect of composition and concentration-effect developed by Hoffmann (2006) and Soares (2006), from the decomposition proposed by Shorrocks (1982). The methodology of Kakwani, Wagstaff and Doorslaer (1997) provides the standard errors, allowing the construction of confidence intervals, being feasible, therefore verify whether changes in inequality were either not statistically significant. The results show that while in the Southeast, South and Midwest the changes from 2004 to 2012 working on the components of man, public welfare and women's work, mainly on the issue of devolution of these budgets were greatly responsible for the fall of Brazilian inequality in the Northeast and North, the income of the Bolsa Família program played a crucial role, especially through - composition effect. Such findings reinforce the importance of economic policies aimed at decentralization of labor income, including income in the context of women's work, as this has a very significant share of income of the households and their dynamics reflects, more significantly, the trajectory towards a less unequal society in terms of monetary income. / Esta dissertação teve como objetivo avaliar a contribuição dos rendimentos salariais da mulher na renda domiciliar e o impacto desses rendimentos na redução da desigualdade da renda domiciliar per capita no Brasil e nas macrorregiões. A base de dados utilizada foi a da Pesquisa Nacional por Amostra de Domicílios (PNAD), no período de 2004 a 2012. Para atingir este objetivo, foram utilizadas as metodologias de decomposição do índice de Gini em parcelas do rendimento proposta por Kakwani, Wagstaff e Doorslaer (1997), assim como a metodologia de decomposição da mudança no índice de Gini por efeito-composição e efeito-concentração desenvolvida por Hoffmann (2006) e Soares (2006), a partir da decomposição proposta por Shorrocks (1982). A metodologia de Kakwani, Wagstaff e Doorslaer (1997) proporciona os erros-padrão, possibilitando a construção de intervalos de confiança, sendo exequível, consequentemente, verificar se as mudanças na desigualdade foram ou não estatisticamente significantes. Os resultados apontam que enquanto no Sudeste, Sul e Centro-Oeste as mudanças ocorridas de 2004 a 2012 nos componentes trabalho do homem, previdência pública e trabalho da mulher, principalmente na questão da desconcentração destas rendas, foram as grandes responsáveis pela queda da desigualdade brasileira, no Nordeste e no Norte, a renda do Programa Bolsa Família teve um papel crucial, principalmente através do efeito-composição. Tais achados reforçam a importância de políticas econômicas visando a desconcentração da renda proveniente do trabalho, incluindo no contexto a renda do trabalho da mulher, já que esta tem uma participação bastante significativa na renda dos domicílios e sua dinâmica reflete, de maneira expressiva, a trajetória rumo a uma sociedade menos desigual em termos de rendimentos monetários.

This master´s thesis compares a taxation of employment in the Czech Republic and in Austria. The effective tax rate and the effective rate of the total burden employee analyzes the tax burden on emplyee for various types of taxpayers. The next chapter examines the interval progressivity of taxes in both states and it evaluates, for which taxpayers a degree of progressivity of the income tax is the most sensitive. Lorenz curve before and after taxation in the last chapter shows the distribution of income between employees and the impact of taxation in order to redistribute the income in society. Coefficients compiled from the Lorenz curve for the Czech Republic and Austria quantify the degree of income redistribution through a progressive income tax.