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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
This paper introduces a static structural model of hours of market labor supply, time spent on child care and other domestic work, and bought in child care for married or cohabiting mothers with pre-school age children. The father's behavior is taken as given. The main goal is to analyze the...
Persistent link: https://www.econbiz.de/10010695869
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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
The assumption that household income is strongly and positively correlated with a household's real standard of living provides the basis for the joint taxation of families, which has the effect of discriminating against married women as second earners. This paper shows, in the context of a model...
Persistent link: https://www.econbiz.de/10011095500
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Empirical Welfare Analysis in Random Utility Models of Labour Supply
Decoster, André; Haan, Peter - Institute for the Study of Labor (IZA) - 2010
The aim of this paper is to apply recently proposed individual welfare measures in the context of random utility models of labour supply. Contrary to the standard practice of using reference preferences and wages, these measures preserve preference heterogeneity in the normative step of the...
Persistent link: https://www.econbiz.de/10008693849
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Welfare, Labor Supply and Heterogeneous Preferences: Evidence for Europe and the US
Bargain, Olivier; Decoster, André; Dolls, Mathias; … - Institute for the Study of Labor (IZA) - 2011
Following the report of the Stiglitz Commission, measuring and comparing well-being across countries has gained renewed interest. Yet, analyses that go beyond income and incorporate non-market dimensions of welfare most often rely on the assumption of identical preferences to avoid the...
Persistent link: https://www.econbiz.de/10009369417
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Introducing Family Tax Splitting in Germany: How Would It Affect the Income Distribution and Work Incentives?
Steiner, Viktor; Wrohlich, Katharina - Institute for the Study of Labor (IZA) - 2006
We analyze the effects of three alternative proposals to reform the taxation of families relative to the current German system of joint taxation of couples and child allowances: a French-type family splitting and two full family splitting proposals. The empirical analysis of the effects of these...
Persistent link: https://www.econbiz.de/10005233741
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Evaluating Dominance Ranking of PSID Incomes by Various Household Attributes
Maasoumi, Esfandiar; Heshmati, Almas - Institute for the Study of Labor (IZA) - 2005
We examine the dynamic evolution of incomes, both disposable and gross, for several groups in the PSID panel data at several points from 1968 to 1997. We employ the extended Kolmogorov-Smirnov tests of First and Second Order Stochastic Dominance (SD) as implemented by Maasoumi and Heshmati...
Persistent link: https://www.econbiz.de/10005761884
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Optimal Taxation, Inequality and Top Incomes
Andrienko, Yuri; Apps, Patricia; Rees, Ray - Institute for the Study of Labor (IZA) - 2014
In a number of high-income countries over the past few decades there has been a large growth in income inequality and at the same time a shift in the burden of taxation from the top to the middle of the income distribution. This paper applies the theory of optimal piecewise linear taxation to...
Persistent link: https://www.econbiz.de/10010884365
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Use of Time and Value of Unpaid Family Care Work: A Comparison between Italy and Poland
Francavilla, Francesca; Giannelli, Gianna Claudia; … - Institute for the Study of Labor (IZA) - 2011
This study provides a comparison of the size and value of unpaid family care work in two European member States, Italy …, in Italy the number of people performing family care work is higher, also due to the larger population. Italians …. However, the huge difference in the value of unpaid family care work, which in Italy exceeds the value of Poland by about …
Persistent link: https://www.econbiz.de/10009149159
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Delayed First Birth and New Mothers' Labor Market Outcomes: Evidence from Biological Fertility Shocks
Bratti, Massimiliano; Cavalli, Laura - Institute for the Study of Labor (IZA) - 2013
We investigate the impact of delaying the first birth on Italian mothers' labor market outcomes around childbirth. The effect of postponing motherhood is identified using biological fertility shocks, namely the occurrence of miscarriages and stillbirths. Focusing on mothers' behavior around...
Persistent link: https://www.econbiz.de/10010960099
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Income Taxation and Household Size: Would French Family Splitting Make German Families Better Off?
Baclet, Alexandre; Dell, Fabien; Wrohlich, Katharina - Institute for the Study of Labor (IZA) - 2005
In this paper, we address the question whether family support via the income tax system is more generous in France than … compare effective average tax rates for different household types in France and Germany. Our analysis shows that the popular …. Actually, low income families with less than three children even fare better in terms of tax relief in Germany than in France …
Persistent link: https://www.econbiz.de/10005762279