Showing 1 - 10 of 390
specification of household time use widens the set of cases in which individual taxation is welfare-superior to joint taxation. …
Persistent link: https://www.econbiz.de/10011079132
taxation is concerned, the most substantive recommendation of the Mirrlees Review is a move toward a system of consumption or … expenditure taxation, by exempting the "normal return to saving and taxing only "excess returns on the same tax schedule as labour … direction for reform is towards more progressive taxation of both labour earnings and capital income, although not necessarily …
Persistent link: https://www.econbiz.de/10011079147
argued that empirically, this is the single most important problem in personal income taxation. A second reason is that the … economic theory of optimal taxation and tax reform, at least as it is presented in the mainstream literature, provides little … finance literature is that any discussion of the taxation of two-person households necessarily involves the recognition of the …
Persistent link: https://www.econbiz.de/10004971405
We present identification and estimation results for the 'collective' model of labour supply in which there are discrete choices, censoring of hours and non-participation in employment. We derive the collective restrictions on labour supply functions and contrast them with restrictions implied...
Persistent link: https://www.econbiz.de/10005504396
towards one of joint taxation under a rate scale that exhibits an inverted U-shaped profile – the highest marginal rates apply … new income tax system has shifted the overall burden of taxation towards families with two-earners on low and average …
Persistent link: https://www.econbiz.de/10004966282
earn the same income while the other works full time at home. This is a defining feature of joint taxation. The study also …
Persistent link: https://www.econbiz.de/10004968010
marginal rates across a wide middle band of earnings and to a shift towards joint taxation. As is well known, joint taxation …
Persistent link: https://www.econbiz.de/10004977254
This paper considers how asymmetric tax treatment, where labour market earnings are taxed but household production is untaxed, aspects educational choice and labour supply. We show that taxes on labour market earnings can generate a large (non-marginal) switch to home production and the ensuing...
Persistent link: https://www.econbiz.de/10004977270
This paper studies the effects of labour income taxation on growth in an OLG model where both formal schooling and … taxation on growth. …
Persistent link: https://www.econbiz.de/10005792001
the system into one of joint taxation with the highest marginal rates on low and average wage two-earner families. Under …
Persistent link: https://www.econbiz.de/10008483747