I study the effects of a linear tax schedule on educational decisions and welfare in a two period model where the educational decision is discrete and its return is uncertain. I find that a linear tax rate has a positive effect on the number of agents who decide to acquire higher education. This...

In the economic literature a constant tax rate on labor income has usually a neutral or negative effect on education. The effect is neutral in the absence of non-deductible costs and it is negative in the presence of them. A positive effect is obtained in the presence of non-deductible profits...

In this paper we estimate the intrahousehold distribution of household's private expenditures between men and women (the sharing rule) in two types of Spanish households: those in which the woman works and those in which the woman does not work. The results for working women are parallel to...