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Household Bargaining and the Design of Couples' Income Taxation
Cremer, Helmuth; Lozachmeur, Jean-Marie; Maldonado, Dario; … - Institute for the Study of Labor (IZA) - 2015
This paper studies the design of couples' income taxation when consumption and labor supply decisions within the couple are made by maximizing a weighted sum of the spouses' utilities; bargaining weights are given but specific to each couple. Information structure and labor supply decisions...
Persistent link: https://www.econbiz.de/10011167198
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Bargaining and Specialization in Marriage
Iyigun, Murat - Institute for the Study of Labor (IZA) - 2005
Can households make efficient choices? The fact that cohabitation and marriage are partnerships for joint production … household choices are made efficiently or not, there does not yet exist an attempt to identify the marriage market and household … or spousal endowment inequality is relatively high. Still, when there are equal numbers of men and women in the marriage …
Persistent link: https://www.econbiz.de/10005762001
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Building the Family Nest: Pre-Marital Investments, Marriage Markets and Spousal Allocations
Iyigun, Murat; Walsh, Randall P. - Institute for the Study of Labor (IZA) - 2005
We develop a model of the household in which spousal incomes are determined by premarital investments, the marriage … then enables us to show that, for each couple, the marriage market generates a unique and maritally sustainable sharing …
Persistent link: https://www.econbiz.de/10005703128
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Accounting for Family Background when Designing Optimal Income Taxes: A Microeconometric Simulation Analysis
Aaberge, Rolf; Colombino, Ugo - Institute for the Study of Labor (IZA) - 2009
The purpose of this paper is to introduce and adopt a generalised version of Roemer's (1998) Equality of Opportunity (EOp) framework, which we call extended EOp, for analysing second-best optimal income taxation. Unlike the pure EOp criterion of Roemer (1998) the extended EOp criterion allows...
Persistent link: https://www.econbiz.de/10008514873
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Modelling the Employment and Wage Outcomes of Spouses: Is She Outearning Him?
Bloemen, Hans; Stancanelli, Elena - Institute for the Study of Labor (IZA) - 2008
This paper is focused on couple households where the wife is the main earner. The economic literature on this subject is particularly scant. According to our estimates, the wife was the main earner in one of every six couple households in France in 2002, including wife-sole-earner households....
Persistent link: https://www.econbiz.de/10005762193
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A Biological Basis for the Gender Wage Gap: Fecundity and Age and Educational Hypogamy
Polachek, Solomon; Zhang, Xu; Zhou, Xing - Institute for the Study of Labor (IZA) - 2014
important in explaining the division of labor in the home, often given as a cause for the gender wage gap. Indeed, as fertility … diminished leading to less division of labor in the home and a smaller gender wage disparity. Unlike other models of division of … labor in the home which rely on innately endogenous factors, this paper's theory is based on an exogenous biological …
Persistent link: https://www.econbiz.de/10010959772
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Employment, Hours of Work and the Optimal Taxation of Low Income Families
Blundell, Richard; Shephard, Andrew - Institute for the Study of Labor (IZA) - 2011
The optimal design of low income support is examined using a structural labour supply model. The approach incorporates unobserved heterogeneity, fixed costs of work, childcare costs and the detailed non-convexities of the tax and transfer system. The analysis considers purely Pareto improving...
Persistent link: https://www.econbiz.de/10009325422
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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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The Taxation of Couples
Apps, Patricia; Rees, Ray - Institute for the Study of Labor (IZA) - 2007
economic theory of optimal taxation and tax reform, at least as it is presented in the mainstream literature, provides little …
Persistent link: https://www.econbiz.de/10005762100
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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