Showing 1 - 10 of 462
During the 1970s the US underwent an important change in its divorce laws, switching from mutual consent to a unilateral divorce regime. Who benefited and who lost from this change? To answer this question we develop a dynamic life-cycle model in which agents make consumption, saving, labor...
Persistent link: https://www.econbiz.de/10011084705
In order to credibly "sell" legitimate children to their spouse, women must forego more attractive mating opportunities. This paper derives the implications of this observation for the pattern of matching in marriage markets, the dynamics of human capital accumulation, and the evolution of the...
Persistent link: https://www.econbiz.de/10005123619
This paper presents for the .rst time the properties of optimal piece-wise linear tax systems for two-earner households …
Persistent link: https://www.econbiz.de/10011079132
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 … expenditure taxation, by exempting the "normal return to saving and taxing only "excess returns on the same tax schedule as labour …
Persistent link: https://www.econbiz.de/10011079147
Using data from the Health and Retirement Study (HRS), we make two contributions to the literature on end-of-life transfers. First, we show that unequal bequests are much more common than generally recognized, with one-third of parents with wills planning to divide their estates unequally among...
Persistent link: https://www.econbiz.de/10011165653
Why has the expansion of women's economic and political rights coincided with economic development? This paper investigates this question, focusing on a key economic right for women: property rights. The basic hypothesis is that the process of development (i.e., capital accumulation and...
Persistent link: https://www.econbiz.de/10008528542
The nineteenth century witnessed dramatic improvements in the legal rights of married women. Given that these changes took place long before women gained the right to vote, they amounted to a voluntary renouncement of power by men. In this paper, we investigate men's incentives for sharing power...
Persistent link: https://www.econbiz.de/10005789186
Using data from the HILDA (Household Income and Labour Dynamics), this paper examines the implications of child care costs on maternal employment status by distinguishing between full-time and part-time work. Our empirical approach uses an ordered probit model taking into account the endogeneity...
Persistent link: https://www.econbiz.de/10005032867
Gender Based Taxation (GBT) satisfies Ramsey’s optimal criterion by taxing less the more elastic labour supply of (married) women. This holds when different elasticities between men and women are taken as exogenous and primitive. But in this paper we also explore differences in gender...
Persistent link: https://www.econbiz.de/10005661963
In the early 1980’s Australia had a highly progressive, individual based income tax and families received support for … on family income (now in the form of Family Tax Benefit Part A), together with changes in the rate scale applying to … personal income, have had the effect of replacing Australia’s progressive individual based income tax with a system that tends …
Persistent link: https://www.econbiz.de/10004966282