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Relational contracts, taxation and the household

Apps, Patricia; Rees, Ray - 2009

utility distribution, and then apply the model to examine the effects of a move from joint to individual taxation. We show …

Persistent link: https://www.econbiz.de/10010269303

Fertility, Female Labor Supply and Public Policy

Apps, Patricia; Rees, Ray - 2001

. The results suggest that countries with individual rather than joint taxation, and which support families through improved …

Persistent link: https://www.econbiz.de/10010262610

Optimal piecewise linear income taxation

Apps, Patricia; Long, Ngo Van; Rees, Ray - 2009

attention in the literature on optimal income taxation. This paper offers a simple and transparent analysis of its main …

Persistent link: https://www.econbiz.de/10010264573

The distribution of top incomes in five Anglo-Saxon countries over the twentieth century

Atkinson, Anthony B.; Leigh, Andrew - 2010

Taxation data have been used to create long-run series for the distribution of top incomes in quite a number of …

Persistent link: https://www.econbiz.de/10010270632

How Do Entrepreneurial Portfolios Respond to Taxation?

Fossen, Frank; Rees, Ray; Rostam-Afschar, Davud; … - 2017

We investigate how personal income taxes affect the portfolio share of personal wealth that entrepreneurs invest in their own business. In a reformulation of the standard portfolio choice model that allows for underreporting of private business income to tax authorities, we show that a fall in...

Persistent link: https://www.econbiz.de/10011698725

Tax Policy and the Economy, Volume 16

Poterba, James M. (contributor) - The MIT Press

This series publishes recent research on the economic effects of taxation and government expenditure programs, as well …

Persistent link: https://www.econbiz.de/10005233362

Tax Policy and the Economy, Volume 12

Poterba, James M. (contributor) - The MIT Press

This series presents recent research on the effects of taxation on economic performance and analyses of the effects of … this volume include Medicare reform, taxation and telecommunications, tax incentives for higher education, incentive …

Persistent link: https://www.econbiz.de/10005233369

Tax Policy and the Economy, Volume 17

Poterba, James M. (contributor) - The MIT Press

This NBER series presents current academic research in the areas of taxation and government spending. The papers …

Persistent link: https://www.econbiz.de/10005237354

Tax Policy and the Economy, Volume 6

Poterba, James M. (contributor) - The MIT Press

The Tax Policy and the Economy series presents new research bearing on the economic effects of taxation on economic …

Persistent link: https://www.econbiz.de/10005237370

Optimal Piecewise Linear Income Taxation

Apps, Patricia; Long, Ngo Van; Rees, Ray - Institute for the Study of Labor (IZA) - 2011

Given its significance in practice, piecewise linear taxation has received relatively little attention in the …

Persistent link: https://www.econbiz.de/10009325435