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This paper examines the response of husbands' and wives' earnings to a tax reform in which husbands' and wives' tax rates changed independently, allowing me to examine the effect of both spouses' incentives on each spouse's behavior. I compare the results to those of more simplified econometric...
Persistent link: https://www.econbiz.de/10009651891
We examine the relationship of child gender with family and economic outcomes using a large dataset from the Polish Household Budgets’ Survey (PHBS) for years 2003-2009. Apart from studying the effects of gender on family stability, fertility and mothers’ labor market outcomes, we take...
Persistent link: https://www.econbiz.de/10009401716
We examine the relationship of child gender with family and economic outcomes using a large dataset from the Polish Household Budgets’ Survey (PHBS) for years 2003-2009. Apart from studying the effects of gender on family stability, fertility and mothers’ labor market outcomes, we take...
Persistent link: https://www.econbiz.de/10009401719
measures of taxation, driven by men, and a positive correlation between hours worked and divorce rates, driven by women …. Motivated by these observations, we develop a life-cycle model with heterogeneous agents, marriage and divorce and use it to …, and as we replace the U.S. divorce and marriage rates with their European equivalents. We nd that the divorce and tax …
Persistent link: https://www.econbiz.de/10010762003
measures of taxation, driven by men, and a positive correlation between hours worked and divorce rates, driven by women …. Motivated by these observations, we develop a life-cycle model with heterogeneous agents, marriage and divorce and use it to …, and as we replace the U.S. divorce and marriage rates with their European equivalents. We nd that the divorce and tax …
Persistent link: https://www.econbiz.de/10010700373
The compensated taxable income elasticity at a given income level is proportional to the number of individuals who bunch at a convex kink point. This holds true even in the presence of optimization frictions if the jump in marginal tax rates is suciently large. In this paper we estimate bunching...
Persistent link: https://www.econbiz.de/10009386415
The Mirrlees Review recommends that commodity taxation should in general be uniform, but with some goods consumed in conjunction with labour supply (such as child care) left untaxed. This paper examines the validity of this claim in an optimal income tax framework. Contrary to the recommendation...
Persistent link: https://www.econbiz.de/10010643589
One of the main features of health insurance is moral hazard, as defined by Pauly (1968); people face incentives for excess utilization of medical care since they do not pay the full marginal cost for provision. To mitigate the moral hazard problem, a coinsurance can be included in the insurance...
Persistent link: https://www.econbiz.de/10005196935
One of the main features of health insurance is moral hazard, as defined by Pauly (1968); people face incentives for excess utilization of medical care since they do not pay the full marginal cost for provision. To mitigate the moral hazard problem, a coinsurance can be included in the insurance...
Persistent link: https://www.econbiz.de/10005779756
The incidence and efficiency losses of taxes have usually been analyzed in isolation from public expenditures. This negligence of the expenditure side may imply a serious misperception of the effects of marginal tax rates. The reason is that part of the marginal tax may in fact be a payment for...
Persistent link: https://www.econbiz.de/10008506823