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Bierbrauer, Felix; Boyer, Pierre; Peichl, Andreas; … - 2023

This paper studies the tax treatment of couples. We develop two different approaches. One is tailored to the analysis of tax systems that stick to the principle that the tax base for couples is the sum of their incomes. One is tailored to the analysis of reforms toward individual taxation. We...

Persistent link: https://www.econbiz.de/10014356606

Household Bargaining and the Design of Couples' Income Taxation

Cremer, Helmuth; Lozachmeur, Jean-Mari; Maldonado, Dario; … - 2015

information structure and labor supply decisions follow the Mirrleesian tradition. However, while the household's total …

Persistent link: https://www.econbiz.de/10010480848

Endogenous Longevity and Optimal Tax Progressivity

Heer, Burkhard; Rohrbacher, Stefan - 2021

We study the impact of endogenous longevity on optimal tax progressivity and inequality in an overlapping generations model with skill heterogeneity. Higher tax progressivity decreases both the longevity gap and net income inequality, but at the expense of lower average lifetime and lower...

Persistent link: https://www.econbiz.de/10013314957

Gender Norms and Income Misreporting within Households

Roth, Anja - 2019

We show that the discontinuity in the distribution of surveyed female income shares at the margin where a woman would outearn her partner is primarily driven by norm induced misreporting in surveys. We draw on unique Swiss data combining survey and administrative information for the same...

Persistent link: https://www.econbiz.de/10012892274

Cash Transfer Programs and Household Labor Supply

Boca, Daniela Del - 2020

a conditional cash transfer program (CCT) to low-income families with dependent children on household members' labor …

Persistent link: https://www.econbiz.de/10012834995

A Public Good Version of the Collective Household Model : An Empirical Approach with an Application to British Household Data

Klaveren, Chris van; van Praag, B.M.S; Maassen van den … - 2021

In this paper we consider an empirical collective household model of time allocation for two-earner households. The … novelty of this paper is that we estimate a version of the collective household model, where the internally produced goods and … are equally weighted in the household utility function; (3) Differences in the ratio of the partners' hourly wages are …

Persistent link: https://www.econbiz.de/10013316615

Optimal Income Taxation with Labor Supply Responses at Two Margins : When is an Earned Income Tax Credit Optimal?

Hansen, Emanuel - 2021

This paper studies optimal non-linear income taxation in a model with labor supply responses at the intensive (hours, effort) and extensive (participation) margins. It shows that an Earned Income Tax Credit (EITC) with negative marginal taxes and negative participation taxes at the bottom is...

Persistent link: https://www.econbiz.de/10013250261

Pawns and Queens Revisited : Public Provision of Private Goods When Individuals Make Mistakes

Pirttila, Jukka; Tenhunen, Sanna - 2021

This paper analyses the optimal tax policy and public provision of private goods when individuals differ in two respects: income-earning ability and rationality. Publicly provided goods should be overprovided or subsidised, relative to the decentralised optimum, if society's marginal valuation...

Persistent link: https://www.econbiz.de/10013318503

On the optimality of joint taxation for non-cooperative couples

Meier, Volker; Rainer, Helmut - 2010

We present a non-cooperative model of a family's time allocation between work and a home-produced public good, and examine whether the income tax should apply to couples or individuals. While tax-induced labor supply distortions lead to overprovision of the public good, spouses' failure to...

Persistent link: https://www.econbiz.de/10010270532

Household models: an historical perspective

Apps, Patricia; Rees, Ray - 2007

This paper is a survey of the literature on theoretical models of the household, paying particular attention to some of … household's preference ordering over the utility profiles of its members depends on exogenous variables, in particular wage … approach to modelling household decision taking, flexible enough to encompass non-cooperative behaviour and Pareto …

Persistent link: https://www.econbiz.de/10010264270

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