Global ETD Search
Search theses and dissertations gathered from participating repositories worldwide. Every result links back to the library that holds it. No account is needed.
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Showing 1 to 14 of 14 for “"Marginal Tax Rate"”.
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Variation in marginal tax rates around retirement and the return to saving in tax-favored accounts
… possible, retirement savings should be done in a tax-deferred account. However, the advent of Roth-style tax-favored accounts and concerns about the tax implications of increasing retirement income through tax-deferred distributions indicate that this question merits a reevaluation. I use data on …
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Financing retirement consumption and bequests
… bequests. Chapter 1 compares the use of Roth and tax-deferred retirement accounts for retirement consumption with the use of taxable accounts. Previously, economists have often assumed that retirement savings should be done in a tax-deferred account. However, the advent of Roth-style tax-favored …
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Optimal labor income taxation with perks
… those perquisite goods and, therefore, on their taxability. In spite of their diffusion, however, there is still little consensus among researchers on the reasons why perks should be provided, and what their effect on welfare might be. The standard explanation for perks usually relies on some …
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Tax treatment of trade in live cattle futures using a mean variance approach: implications to market efficiency and welfare changes
Cattle feeders are in a position to incorporate the influence of current and highly specific information into price discovery processes for live cattle and feeder cattle futures. The tax treatment of speculative trades in the cattle futures markets has the potential to effective block participation …
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Essays on the Effects of Public Policy
… therefore likely driven by reductions in the marginal revenue product of labor. In the second paper, in collaboration with M. Chatib Basri, Rema Hanna, and Benjamin A. Olken, I analyze the effects of two corporate taxation reforms in Indonesia: one in tax administration and one in tax rates. …
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Household savings and portfolio choice
… effects of employer matching contributions and tax incentives on participation and contribution behavior in employer-sponsored 401(k) savings plans. Employer sponsored retirement savings plans consist of several different incentives designed to increase employee savings, including matching …
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A proposal for a guaranteed minimum income by negative rates taxation
… the poverty level. The proposal, called negative rates income taxation, combines into a single program the giving and taking of income by the federal government. The negative income tax proposal is distinguished from other guaranteed income programs in two primary respects: (1) the focus on …
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Jaðarskattar og tekjutengingar. Jaðarskerðingar af völdum skatta- og bótareglna á Íslandi
… Hver er virk jaðarskerðing (e. effective marginal tax rate) vegna viðbótartekjuöflunar á Íslandi? Til þess að svara spurningunni var tekið saman yfirlit yfir helstu lög og reglur um skatta, bætur og afslætti af sköttum og þjónustugjöldum, miðað við stöðuna 1. janúar 2013. …
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Three essays on the disposition of employer-sponsored retirement plan balances
… thesis investigates why, in spite of the high tax and opportunity costs, a substantial fraction of workers withdraw money from their employer-sponsored retirement accounts upon leaving a job. I employ three national surveys--the National Longitudinal Survey of Youth 1979 (NLSY79), the Survey of …
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Three essays on investments and time series econometrics
… gives new insight into the behavior of implied marginal tax rates, implied volatility, and option pricing models. The first essay examines the movement of implied marginal tax rates. A body of research points to the existence of implied marginal tax rates that can be extracted from security or …
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Preferential Trade Agreements, taxation, and industry location
… excluded countries and result in inter-regional tax competition. Nonetheless, this connection has not so far been fully analysed in the literature. This thesis is an attempt to fill in this gap in the theoretical literature by examining the effects of the formation of a PTA on the location of …
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INCOME SHIFTING AMONG OPTION INTENSIVE FIRMS IN THE 1990'S
… share of its income that is transferred through taxation to the various sovereign nations within which it does business. The profit maximizing firm attempts to maximize (minimize) taxable income in those jurisdictions where income tax burdens are the least (most) in such a way as to diminish the …
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Marginal income tax rates and the U.K. economy: three essays
… variables to innovations to the average marginal income tax rate (AMTR) measures in the U.K. by employing vector autoregressive (VAR) models. We identify these innovations by making certain assumptions about fiscal policy and then analyze the dynamic behavior of output, the interest rate, …
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Impuesto a la renta en Colombia: Una aproximación desde la teoría de la tributación óptima
… ejemplo metodológico está compuesto por tasas marginales decrecientes a lo largo de la distribución del ingreso laboral y que este es altamente sensible ante variaciones en la distribución de habilidades.