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Gender Bias in Tax Systems Based on Household Income

Andrienko, Yuri; Apps, Patricia; Rees, Ray - Institute for the Study of Labor (IZA) - 2014

earners. This paper shows, in the context of a model of the household with young children present, that this assumption is not … the number and ages of children requires us to look for other explanations, and we argue that these can be found in the …

Persistent link: https://www.econbiz.de/10011095500

Household Production, Full Consumption and the Costs of Children

Apps, Patricia; Rees, Ray - Institute for the Study of Labor (IZA) - 2000

raising children adopted in much of the economics literature. This tends to be restricted purely to models in which the … household members consume market goods with given household income. The "costs of children" are perceived essentially as market … leisure, to care for children. The studies also ignore the question of the distribution of income among adults and, in …

Persistent link: https://www.econbiz.de/10005763794

Relational Contracts, Taxation and the Household

Apps, Patricia; Rees, Ray - Institute for the Study of Labor (IZA) - 2009

This paper applies the theory of relational contracts to make precise the idea that because households are engaged in a repeated non-cooperative game, Pareto efficient outcomes can be supported by self interest, given the specific pattern of specialisation and exchange which exists in the...

Persistent link: https://www.econbiz.de/10004999151

Optimal Taxation, Child Care and Models of the Household

Apps, Patricia; Rees, Ray - Institute for the Study of Labor (IZA) - 2012

This paper presents for the first time 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 of second earner wage differences, variation in prices of bought-in...

Persistent link: https://www.econbiz.de/10010570791

Labor Supply Heterogeneity and Demand for Child Care of Mothers with Young Children

Apps, Patricia; Kabátek, Jan; Rees, Ray; van Soest, Arthur - Institute for the Study of Labor (IZA) - 2012

domestic work, and bought in child care for married or cohabiting mothers with pre-school age children. The father's behavior … show that the time allocations of women with pre-school children are highly sensitive to changes in wages and the costs of …

Persistent link: https://www.econbiz.de/10010695869

Capital Income Taxation and the Mirrlees Review

Apps, Patricia; Rees, Ray - Institute for the Study of Labor (IZA) - 2012

The Mirrlees Review of the UK tax system, together with its companion volume of research papers, can be expected to influence future discussions of tax reform. Indeed, this can already be recognised in the Henry Review. As far as income taxation is concerned, the most substantive recommendation...

Persistent link: https://www.econbiz.de/10010552954

Risk and Saving in Two-Person Households: More Scope for Precautionary Saving

Apps, Patricia; Andrienko, Yuri; Rees, Ray - Institute for the Study of Labor (IZA) - 2012

The existing literature suggests that when the saving decision of two-earner households under risk is analysed, standard results on the existence of precautionary saving no longer apply: precautionary saving is obtained if and only if very stringent conditions hold. This paper shows that when...

Persistent link: https://www.econbiz.de/10010812036

Life Cycle Time Allocation and Saving in an Imperfect Capital Market

Apps, Patricia; Rees, Ray - Institute for the Study of Labor (IZA) - 2004

This paper combines income and expenditure with time use data to provide a unique picture of the time paths of labour supplies, saving and full consumption for two-adult households over the life cycle. These data are used to test the life cycle model presented in the paper, at the core of which...

Persistent link: https://www.econbiz.de/10005763597

The Taxation of Couples

Apps, Patricia; Rees, Ray - Institute for the Study of Labor (IZA) - 2007

This paper is concerned with the question of how couples should be taxed. One reason for the importance of this issue is simply that the overwhelming majority of individuals live in households formed around couples, and so it could be argued that empirically, this is the single most important...

Persistent link: https://www.econbiz.de/10005762100

Gender, Time Use and Models of the Household

Apps, Patricia - Institute for the Study of Labor (IZA) - 2003

The aim of this paper is to explain why time use data are essential for analyzing issues of gender equity and the intra-household allocation of resources, for comparing living standards and for estimating the behavioral effects of changes in policy variables. The first step in the exposition is...

Persistent link: https://www.econbiz.de/10005762111