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Rsss Director - One of the best experts on this subject based on the ideXlab platform.
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Income Trends for Selected Single Parent Families - Research School of Social Sciences - ANU - Research School of Social Sciences - ANU
2017Co-Authors: Rsss DirectorAbstract:Government transfer Payments make a major contribution to the incomes of many single parent families, increasingly single parents are active in the workforce and frequently pay income tax. This seminar will present joint research undertaken with Associate Professor Ben Phillips and considers the trends in Social Security Payments and personal income tax paid by typical single parent families (cameos) in Australia. The modelling considers the period from 2005 to 2016 and includes a further projection of two years to 2018.
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Distributional Modelling of the Australian Tax and Social Security System Changes: 2005-2015 and beyond - Research School of Social Sciences - ANU - Research School of Social Sciences - ANU
2017Co-Authors: Rsss DirectorAbstract:This paper presents the cumulative results from modelling of the distributional impact of changes to the personal income tax and Social Security system in Australia over the period 2005-06 to 2015-16 and planned changes to 2020-21. For much of the first period, successive governments implemented changes that resulted in significant personal income tax cuts and for many groups increased Social Security Payments. With the end of the mining boom and the lingering effects of the Global Financial Crisis (GFC) the Federal Budget moved into deficit.
Gerhard Graf - One of the best experts on this subject based on the ideXlab platform.
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Schatten über der Schwarzarbeit
List Forum für Wirtschafts- und Finanzpolitik, 2008Co-Authors: Gerhard GrafAbstract:Die Diskussion über Messung, Größenordnung und Konsequenzen der Schwarzarbeit steht bereits deshalb unter einem Schatten, der den Blick dafür trüben kann, weil E nste und S chneider trotz jahrelanger Befassung mit dem Thema Schwarzarbeit und Schattenwirtschaft nicht systematisch zu unterscheiden vermögen. Ihre Schätzungen für die Dimension des Phänomens beruhen zudem generell auf wissenschaftlich nicht haltbaren Vorgehensweisen, die sie gleichwohl repetitiv anwenden. Die unterstellten Einnahmenverluste beim Staat ergeben sich im Übrigen lediglich bei Vernachlässigung mikroökonomisch bedeutsamer Budgetrestriktionen sowie durch Außerachtlassung zwingender makroökonomischer Kreislaufzusammenhänge. Ihre weiteren Ergebnisse können schließlich jederzeit ohne Bezug zur Schwarzarbeit abgeleitet werden. A shadow dampens the discussion concerning black economies since E nste and S chneider are not able to define their object without misunderstandings and to discern it from neighbouring phenomena. Scientific scrutiny would never lead to the huge dimensions they constantly repeat. The supposed losses of government income can only be derived if a complete neglect of microeconomic budget restraints is assumed, and, in addition, macroeconomic interactions of circular flows are disregarded. Therefore, it is not astonishing that their appeal to the government to cut taxes and Social Security Payments can be put forward at least with similar or much better arguments. So far, there is no need for misconceived black or shadow economies.
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Die volkswirtschaftliche Bedeutung von Schwarzarbeit
2007Co-Authors: Gerhard GrafAbstract:Shadow economies are widely discussed in German public policy as they are accused to be of large size and to entail thereby sizeable losses of taxes and Social Security Payments. These ef¬fects, however, need to be scrutinised. After a definition of shadow economies and a descrip¬tion of neighbouring phenomena not only the supposedly large size is rejected but also the losses of government income are shown not to materialize. After all, shadow economies in Germany seem to be of minor importance. Some of the re-maining influences, foremost in the realm of allocation, are presented. (Original text only available in german language)
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Die volkswirtschaftliche Bedeutung von Schwarzarbeit
List Forum für Wirtschafts- und Finanzpolitik, 2007Co-Authors: Gerhard GrafAbstract:Die Schwarzarbeit wird in der finanzpolitischen Diskussion in Deutschland als volkswirtschaftlich gewichtig angesehen, und es werden ihr erhebliche Einnahmenverluste des Staates zugeschrieben. Die vorliegende Arbeit hinterfragt diese Behauptungen. Nach einer Definition der Schwarzarbeit und ihrer Abgrenzung gegenüber ähnlichen Sachverhalten wird die unterstellte volkswirtschaftliche Bedeutung zurückgewiesen. Außerdem lässt sich im Rahmen einer konsistenten ökonomischen Analyse zeigen, dass dem Staat durch Schwarzarbeit keinerlei Einnahmeausfälle entstehen. Nach allem ist das Ausmaß der Schwarzarbeit in Deutschland gering, wobei gleichwohl allokative Wirkungen der Schwarzarbeit nicht auszuschließen sind. Shadow economies are widely discussed in German public policy as they are accused to be of large size and to entail thereby sizeable losses of taxes and Social Security Payments. These effects, however, need to be scrutinised. After a definition of shadow economies and a description of neighbouring phenomena not only the supposedly large size is rejected but also the losses of government income are shown not to materialize. After all, shadow economies in Germany seem to be of minor importance. Some of the remaining influences, foremost in the realm of allocation, are presented.
Benjamin Schlesinger - One of the best experts on this subject based on the ideXlab platform.
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children in one parent families a review
Family Court Review, 2005Co-Authors: Benjamin SchlesingerAbstract:In examining the literature related to one-parent families, it is quite evident that the topic of children in one-parent families has not produced extensive literature (Schlesinger, 1981, 1982). In searching for the cross cultural literature on one-parent families, Schlesinger (1994) found that most children living in one-parent families have a residential mother only as head of the family. The mother is usually poor and lives in rented accommodations and depends mostly on Social Security Payments for her primary income. If she is working she is employed in a low-income job.
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CHILDREN IN ONE‐PARENT FAMILIES: A REVIEW
Family Court Review, 2005Co-Authors: Benjamin SchlesingerAbstract:In examining the literature related to one-parent families, it is quite evident that the topic of children in one-parent families has not produced extensive literature (Schlesinger, 1981, 1982). In searching for the cross cultural literature on one-parent families, Schlesinger (1994) found that most children living in one-parent families have a residential mother only as head of the family. The mother is usually poor and lives in rented accommodations and depends mostly on Social Security Payments for her primary income. If she is working she is employed in a low-income job.
Friedrich Schneider - One of the best experts on this subject based on the ideXlab platform.
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The Influence of Public Institutions on the Shadow Economy: An Empirical Investigation for OECD Countries
Review of Law & Economics, 2010Co-Authors: Friedrich SchneiderAbstract:The size and development of the shadow economy of 21 OECD countries is estimated, using the MIMIC estimation procedure. The analysis finds that an increased burden of taxation and Social Security Payments, combined with intensive labor market regulation, quality of state institutions, and tax morale, are the driving forces for the shadow economy. The public institution of federalism has no statistically significant effect on the shadow economy. Finally, on the one side, incentive-oriented policy means are suggested so that any black value added can be transformed into official value added, and on the other side, it is important to have public institutions which work efficiently and act as a constraint for selfish politicians.
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Size and Development of the Shadow Economy in Germany, Austria and Other oecd-Countries. Some Preliminary Findings
Revue économique, 2009Co-Authors: Friedrich SchneiderAbstract:The size and development of the shadow economy of Germany, Austria and other oecd-countries is estimated, using various estimation procedures. An increased burden of taxation and Social Security Payments, combined with intensive labor market regulation, quality of state institutions and the tax morale are the driving forces for the shadow economy. Moreover, the results of recent surveys for Germany and Austria demonstrate, that the readiness to undertake illicit employment as well as its acceptance are high in both countries. Finally, conclusions are made about the effect of the shadow economy on the official one and incentive oriented policy means are presented, so that the “black” value added can be transformed into official value added.
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Reducing the Shadow Economy in Germany: A Blessing or a Curse?* )
2008Co-Authors: Friedrich SchneiderAbstract:The size and development of the shadow economy of Germany is estimated, using various estimation procedures. An increased burden of taxation and Social Security Payments, combined with intensive labor market regulation, quality of state institutions and the tax morale are the driving forces for the shadow economy. Moreover, the results of recent surveys for Germany demonstrate, that the readiness to undertake illicit employment as well as its acceptance are high in Germany and other countries. Finally, conclusions are made about the effect of the shadow economy on the official one and incentive oriented policy means are presented, so that the “black” value added can be transformed into official value added. JEL class: O17, O5, D78, H2, H26.
Thomas Rutherford - One of the best experts on this subject based on the ideXlab platform.
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The Efficiency of Fiscal Measures in Preventing Out Migration from North Finland
Regional Studies, 2010Co-Authors: Hannu Kalevi Torma, Thomas RutherfordAbstract:In this paper we introduce a computable general equilibrium (CGE) model for the Finnish regional economy, RegFin. This multi-sector and interregional model characterizes economic activity in the regions of Lappi, Pohjois-Pohjanmaa, Kainuu, Keski-Pohjanmaa and the rest of Finland. Unemployment and net migration are determined endogenously within the model. We consider the macroeconomic effects of a regional policy applied to North Finland that is similar to tax reforms which have been implemented in Norway. The key feature of the policy concerns regionally differentiated tax rates. Tax incentives affect individual choices regarding both migration and employment. We also study a value-added tax reform where labour costs are exempted from the tax base. Our simulations seem to indicate that the regional differentiation of the Social Security Payments of the employers and the value-added tax reform could be effective tools of regional policy.