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from a joint to an individual taxation system in France. We show that the net-of-tax relative earning potential of the wife … households only, the reform alters the intrahousehold distribution in a way that tends to change normative conclusions. A …
Persistent link: https://www.econbiz.de/10005822667
external threat points (divorce) into the microsimulation of tax policy reforms in France. Following the suggestion of McElroy … the likely role of taxation on intra-household negotiation. …
Persistent link: https://www.econbiz.de/10005822886
households optimizing statically, is strongly rejected when tested against a general model with price- and income …
Persistent link: https://www.econbiz.de/10005822130
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
Can households make efficient choices? The fact that cohabitation and marriage are partnerships for joint production … dynamics that could induce endogenous cooperation and efficiency within the households. This paper incorporates the process of …
Persistent link: https://www.econbiz.de/10005762001
We develop a model of the household in which spousal incomes are determined by premarital investments, the marriage market is characterized by assortative matching, and endogenously-determined sharing rules form the basis of intra-household allocations. By incorporating pre-marital investments...
Persistent link: https://www.econbiz.de/10005703128
This article considers non-unitary models of household behavior. These models suppose explicitly that households …
Persistent link: https://www.econbiz.de/10008514861
Previous reviews of static labor supply estimations concentrate mainly on the evidence from the 1980s and 1990s, Anglo-Saxon countries and early generations of labor supply modeling. This paper provides a fresh characterization of steady-state labor supply elasticities for Western Europe and the...
Persistent link: https://www.econbiz.de/10010884275
We suggest the first large-scale international comparison of labor supply elasticities for 17 European countries and the US, separately by gender and marital status. Measurement differences are netted out by using a harmonized empirical approach and comparable data sources. We find that own-wage...
Persistent link: https://www.econbiz.de/10011252285
preferences. We derive important implications for research on optimal taxation. …
Persistent link: https://www.econbiz.de/10009151029