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date (oldest first)
1
Income redistribution effect of a shift from income deduction to tax credit : discrete choice model-based
simulation
incorporating labor supply
Ogasa, Tomoki
-
2019
Persistent link: https://www.econbiz.de/10013272844
Saved in:
2
Cooperative models in action :
simulation
of a Nash-bargaining model of household labor supply with taxation
Bargain, Olivier
(
contributor
);
Moreau, Nicolas
(
contributor
)
-
2005
Several theoretical contributions, starting with McElroy and Horney (1981) and Manser and Brown (1980), have suggested to model household behavior as a Nash-bargaining game. Since then, very few attempts have been made to operationalize cooperative models of household labor supply for policy...
Persistent link: https://www.econbiz.de/10002597682
Saved in:
3
Alternative Tax Treatments of the Family :
Simulation
Methodology and Results
Feenberg, Daniel R.
-
1980
A number of suggestions have been made to reform the tax treatment of the family. None of these proposals has been accompanied by careful estimates of their effects on the income distribution, revenue collections, and labor supply. The purpose of this paper is to provide such information. Our...
Persistent link: https://www.econbiz.de/10012478639
Saved in:
4
The effects of in-work benefit reform in Britain on couples :
theory
and evidence
Francesconi, Marco
(
contributor
);
Rainer, Helmut
(
contributor
)
-
2007
This paper examines the effects of the Working Families' Tax Credit (WFTC) on couples in Britain. We develop a simple model of household decisions which explicitly accounts for the role played by the tax and benefit system. Its main implications are then tested using panel data from the British...
Persistent link: https://www.econbiz.de/10003635400
Saved in:
5
Optimal income taxation of married couples : an empirical analysis of joint and individual taxation
Haan, Peter
(
contributor
);
Navarro, Dolores
(
contributor
)
-
2008
In this paper we develop a discrete model of optimal taxation of married couples and empirically discuss the optimality of income taxation for this group. To this end, we derive the social welfare function which guarantees that joint taxation of married couples is optimal. We will contrast this...
Persistent link: https://www.econbiz.de/10003777808
Saved in:
6
Optimal income taxation of married couples : an empirical analysis of joint and individual taxation
Haan, Peter
(
contributor
);
Navarro, Dolores
(
contributor
)
-
2008
In this paper we develop a discrete model of optimal taxation of married couples and empirically discuss the optimality of income taxation for this group. To this end, we derive the social welfare function which guarantees that joint taxation of married couples is optimal. We will contrast this...
Persistent link: https://www.econbiz.de/10003779678
Saved in:
7
Relational contracts, taxation and the household
Apps, Patricia
;
Rees, Ray
-
2009
This paper applies the
theory
of relational contracts to make precise the idea that because households are engaged in a …
Persistent link: https://www.econbiz.de/10003847154
Saved in:
8
Agency in family policy : a survey
Cigno, Alessandro
-
2009
of the word, the government’s agents. They are agents also in the sense of Principal-Agent
theory
if the parental action …
Persistent link: https://www.econbiz.de/10003850519
Saved in:
9
On the optimality of joint taxation for non-cooperative couples
Meier, Volker
;
Rainer, Helmut
-
2010
We present a non-cooperative model of a family's time allocation between work and a home-produced public good, and examine whether the income tax should apply to couples or individuals. While tax-induced labor supply distortions lead to overprovision of the public good, spouses' failure to...
Persistent link: https://www.econbiz.de/10003994136
Saved in:
10
The taxation of couples
Apps, Patricia
(
contributor
);
Rees, Ray
(
contributor
)
-
2007
economic
theory
of optimal taxation and tax reform, at least as it is presented in the mainstream literature, provides little …
Persistent link: https://www.econbiz.de/10003586558
Saved in:
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