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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
We document contemporaneous differences in the aggregate labor supply of married couples across 17 European countries and the US. Based on a model of joint household decision making, we quantify the contribution of international differences in non-linear labor income taxes and consumption taxes...
Persistent link: https://www.econbiz.de/10011615880
We document contemporaneous differences in the aggregate labor supply of married couples across 17 European countries and the US. Based on a model of joint household decision making, we quantify the contribution of international differences in non-linear labor income taxes and consumption taxes...
Persistent link: https://www.econbiz.de/10011653232
We document the time-series of employment rates and hours worked per employed by married couples in the US and seven European countries (Belgium, France, Germany, Italy, the Netherlands, Portugal, and the UK) from the early 1980s through 2016. Relying on a model of joint household labor supply...
Persistent link: https://www.econbiz.de/10011931789
We document the time-series of employment rates and hours worked per employed by married couples in the US and seven European countries (Belgium, France, Germany, Italy, the Netherlands, Portugal, and the UK) from the early 1980s through 2016. Relying on a model of joint household labor supply...
Persistent link: https://www.econbiz.de/10011932017
. The results suggest that countries with individual rather than joint taxation, and which support families through improved …
Persistent link: https://www.econbiz.de/10010262610
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
We use micro data from the U.S. Internal Revenue Service to document how households' tax liabilities vary with income, marital status and the number of dependents. We report facts on the distributions of average and marginal taxes, properties of the joint distributions of taxes paid and income,...
Persistent link: https://www.econbiz.de/10010278342
of labor supply by heterogeneous individuals and calibrate it to match international data on labor income taxation …
Persistent link: https://www.econbiz.de/10012207837
of labor supply by heterogeneous individuals and calibrate it to match international data on labor income taxation …
Persistent link: https://www.econbiz.de/10012214162