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Tracing economic policies to ancient Indian economic ethics
Deodhar, Satish Y. - 2023
Persistent link: https://www.econbiz.de/10014383577
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On the optimality of joint taxation with household production
Kleven, Henrik Jacobsen; Kreiner, Claus Thustrup - 2001
The existing literature suggests that the concern for economic efficiency calls for individual taxation of married couples with a higher rate on the primary earner. This paper reconsiders the choice of tax unit in the Becker model of household production, which includes previous analyses as...
Persistent link: https://www.econbiz.de/10011400914
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Household saving and full consumption over the life cycle
Apps, Patricia; Rees, Ray - 2001
This paper extends the standard model of life cycle consumption, saving and labor supply in a number of directions. First, it argues that consumption should be defined as expenditure on household production as well as on market goods, that is, we are interested in life cycle profiles of full...
Persistent link: https://www.econbiz.de/10011401086
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Capital income taxation and household production
Apps, Patricia; Rees, Ray - 2015
The Atkinson-Stiglitz Theorem and its extensions have been interpreted as implying that capital income should not be taxed. If, as seems reasonable on empirical grounds, we introduce production of household goods with close market substitutes, this conclusion no longer holds. We analyse optimal...
Persistent link: https://www.econbiz.de/10011428699
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Optimal taxation, child care and models of the household
Apps, Patricia; Rees, Ray - 2014
This paper presents the properties of optimal piecewise linear tax systems for two-earner households, based on joint and individual incomes respectively. A key contribution is the analysis of the interaction between second earner wage differences, variation in the price of child care and...
Persistent link: https://www.econbiz.de/10010229858
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Common law marriage and male/female convergence in labor supply and time use
Grossbard-Shechtman, Shoshana; Vernon, Victoria - 2014
Does availability of common law marriage (CLM henceforth) in the U.S help explain variation in the labor force participation, hours of work and hours of household production of men and women over time and across states? As CLM offers more legal protection to household producers at the margin...
Persistent link: https://www.econbiz.de/10010239260
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Optimum taxation and the allocation of time
Kleven, Henrik Jacobsen - 2000
This paper deals with optimum commodity taxation in Becker's (1965) model of the allocation of time. While the existing public finance literature emphasizes the role of cross elasticities with leisure, I find that the optimal tax system crucially depends on factor shares and elasticities of...
Persistent link: https://www.econbiz.de/10011535657
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Optimal taxation with household production
Kleven, Henrik Jacobsen; Richter, Wolfram F.; … - 1999
This paper suggests that the optimal tax system should favour market-produced services which are close substitutes for home-produced services. First, we modify the classical Corlett-Hague rule for optimal commodity taxation by showing that it may be optimal to impose a relatively low tax rate on...
Persistent link: https://www.econbiz.de/10011536235
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Introduction to a theory of the allocation of time by Gary Becker
Heckman, James J. - 2014
Gary Becker's classic study, A Theory of the Allocation of Time, laid the analytical foundations for the study of … household production and the allocation of time within the household. The analytical framework of household production theory … developed in this paper remained a pillar of his later work on the economics of the family and the economics of nonmarket …
Persistent link: https://www.econbiz.de/10010403655