Showing 1 - 10 of 114
Gender Based Taxation (GBT) satisfies Ramsey´s optimal criterion by taxing less the moreelastic labor supply of (married) women. This holds when different elasticities between menand women are taken as exogenous and primitive...
Persistent link: https://www.econbiz.de/10005861090
We show that, contrary to widespread belief, low-pay workers do not generally prefer that theminimum wage rate be increased until the labor demand is unitary elastic...
Persistent link: https://www.econbiz.de/10005861426
Between the years 1996 and 2003, a series of amendments were made to the Tax ReformAct of 1986 (TRA86) that gradually increased the tax credit for health insurance purchases bythe self-employed from 25 to 100 percent. We study how these changes in the tax code haveinfluenced the likelihood that...
Persistent link: https://www.econbiz.de/10005862601
Collective bargaining in Germany takes place either at the industry level or at the firm level; collective bargaining … structure of wages. Ceteris paribus, a higher share of employees in a firm covered by industry-wide or firm-level contracts is … associated with higher wages. Yet, individual bargaining coverage in a covered firm shows a negative impact both on the wage …
Persistent link: https://www.econbiz.de/10005861118
In this paper we develop a dynamic structural life-cycle model of labor supply behavior which fully accounts for the effect of income tax and transfers on labor supply incentives. Additionally, the model recognizes the demand side driven rationing risk that might prevent individuals from...
Persistent link: https://www.econbiz.de/10005859699
In this paper we provide an overview of the literature relating labour supply to taxes and welfare benefits with a focus on presenting the empirical consensus. We begin with a basic continuous hours model, where individuals have completely free choice over their hours of work. We then consider...
Persistent link: https://www.econbiz.de/10005860386
We analyse how physicians respond to contractual changes and incentives within amultitasking environment. In 1999 the Quebec government (Canada) introduced an optionalmixed compensation system, combining a fixed per diem with a discounted (relative to thetraditional fee-for-service system) fee...
Persistent link: https://www.econbiz.de/10005861144
This paper contributes to the debate about the optimal design of tax-transfer systems. Basedon the theory of optimal taxation, combined with microsimulation and microeconometrictechniques we derive the welfare function which makes the current German tax and transfersystem for single women optimal...
Persistent link: https://www.econbiz.de/10005861525
How great an effect does the structure of income taxes have on women´s labour marketparticipation? This issue is investigated using a discrete choice static labour supply model formarried couples in Ireland. The model incorporates fixed costs of working and simultaneouslyexplains participation...
Persistent link: https://www.econbiz.de/10005861641
Our econometric research allows for a possible response of a person's hours worked tohours typically worked by members of a multidimensional labor market reference group thatconsiders demographics and geographic location...
Persistent link: https://www.econbiz.de/10005861866