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taxation is estimated to be 29.6% of tax revenue raised. The effect of the new 10% deduction to ease the marriage tax for …
Persistent link: https://www.econbiz.de/10012477825
Using data from the March CPS and the 1960 Census, this paper describes earnings and employment changes for married couples in different types of households stratified by the husband's hourly wage. While the declines in male employment and earnings have been greatest for low wage men, employment...
Persistent link: https://www.econbiz.de/10012473403
This paper analyzes the optimal income tax treatment of couples. Each couple is modelled as a single rational economic agent supplying labor along two dimensions: primary and secondary earnings. We consider fully general joint income tax systems. Separate taxation is never optimal if social...
Persistent link: https://www.econbiz.de/10012465976
The purpose of this paper is to study the joint determination of gender differentials in labor market outcomes and in … amplify differences in earnings due to gender differentials in home hours. In turn, earnings differentials reinforce the …
Persistent link: https://www.econbiz.de/10012466456
This paper presents a theory where increases in female labor force participation and reductions in the gender wage …. It generates changes in fertility, labor market attachment, and the gender wage-gap as part of a single process of social …
Persistent link: https://www.econbiz.de/10012465818
Gender-Based Taxation (GBT) satisfies Ramsey's rule of optimality because it taxes at a lower rate the more elastic … society can resolve its distributional concerns efficiently with gender-specific lump sum transfers, GBT with higher marginal … balanced allocation of labor market outcomes across spouses and a smaller gender gap in labor supply elasticities …
Persistent link: https://www.econbiz.de/10012465001
labor supply, marriage and divorce decisions with limited commitment, household production, human capital accumulation, and …
Persistent link: https://www.econbiz.de/10015056188
popular view that the credit is unlikely to hold among married couples. Theory suggests that primary earners (typically men … interest is the response to changes in the budget set induced by the EITC, our estimation strategy takes account of budget set …
Persistent link: https://www.econbiz.de/10012471956
-2005 particularly for college women. The model can also account for the rise in the gender wage gap for college graduates relative to …
Persistent link: https://www.econbiz.de/10012814450
We show that a calibrated life-cycle two-earner household model with endogenous labor supply can rationalize the extent of consumption insurance against shocks to male and female wages, as estimated empirically by Blundell, Pistaferri and Saporta-Eksten (2016) in U.S. data. In the model, 35% of...
Persistent link: https://www.econbiz.de/10012480409