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How to Deal with Covert Child Labour, and Give Children an Effective Education, in a Poor Developing Country
Cigno, Alessandro - Institute for the Study of Labor (IZA) - 2011
As credit and insurance markets are imperfect, and given that intra-family transfers, and the way a child uses her time outside school hours, are private information, the second-best policy makes school enrollment compulsory, forces overt child labour below its efficient level (if positive), and...
Persistent link: https://www.econbiz.de/10009001091
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Education and Optimal Dynamic Taxation
Findeisen, Sebastian; Sachs, Dominik - Institute for the Study of Labor (IZA) - 2011
education wedges in this setting analytically and numerically, using a calibrated example. We present ways to implement the … given out to agents during education. These repayment plans are contingent on loan size and income and capture the history … dependence of the labor wedges. Applying the model to US-data and a binary education decision (graduating from college or not) we …
Persistent link: https://www.econbiz.de/10009359855
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Charitable Bequests and Wealth at Death
Atkinson, Tony; Backus, Peter G.; Micklewright, John - Institute for the Study of Labor (IZA) - 2012
Charitable bequests are a major source of income for charities but surprisingly little is known about them. The aim of this paper is to propose a multi-stage framework for analysing the bequest decision and to examine the evidence for Great Britain provided by new data on estates. The novelty of...
Persistent link: https://www.econbiz.de/10011156473
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Volunteering and the State
Hackl, Franz; Halla, Martin; Pruckner, Gerald J. - Institute for the Study of Labor (IZA) - 2009
This paper explores the capability of the state to affect the individual's decision to work for free. For this purpose we combine individual-level data from the European and World Values Survey with macroeconomic and political variables for OECD member countries. Empirically we identify three...
Persistent link: https://www.econbiz.de/10005822746
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You Can’t Be Happier than Your Wife: Happiness Gaps and Divorce
Guven, Cahit; Senik, Claudia; Stichnoth, Holger - Institute for the Study of Labor (IZA) - 2009
This paper asks whether the gap in subjective happiness between spouses matters per se, i.e. whether it predicts divorce. We use three panel databases to explore this question. Controlling for the level of life satisfaction of spouses, we find that a higher satisfaction gap, even in the first...
Persistent link: https://www.econbiz.de/10008514856
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Optimal Piecewise Linear Income Taxation
Apps, Patricia; Long, Ngo Van; Rees, Ray - Institute for the Study of Labor (IZA) - 2011
Given its significance in practice, piecewise linear taxation has received relatively little attention in the literature. This paper offers a simple and transparent analysis of its main characteristics. We fully characterize optimal tax parameters for the cases in which budget sets are convex...
Persistent link: https://www.econbiz.de/10009325435
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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
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Five Crossroads on the Way to Basic Income: An Italian Tour
Colombino, Ugo - Institute for the Study of Labor (IZA) - 2014
The current Italian income support policies are defective with respect to both efficiency and equity. A more effective design must face five crucial choices: universal vs. categorical policies; transfers vs. subsidies; unconditional vs. means-tested policies; coverage; flat vs. progressive tax...
Persistent link: https://www.econbiz.de/10010757776
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Normative Evaluation of Tax Policies: From Households to Individuals
Bargain, Olivier - Institute for the Study of Labor (IZA) - 2004
We analyze the impact on French couples of a tax policy change - the introduction of a family tax credit - using jointly a collective model of household labor supply and a tax-benefit microsimulation program. In a first step, we suggest a larger interpretation of labor supply behaviors which...
Persistent link: https://www.econbiz.de/10005703449
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Designing Optimal Taxes with a Microeconometric Model of Household Labour Supply
Aaberge, Rolf; Colombino, Ugo - Institute for the Study of Labor (IZA) - 2006
The purpose of this paper is to present an exercise where we identify optimal income tax rules under the constraint of fixed tax revenue. To this end, we estimate a microeconomic model with 78 parameters that capture heterogeneity in consumption-leisure preferences for singles and couples as...
Persistent link: https://www.econbiz.de/10005822599