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joint income taxation of married couples on the marriage rate in Switzerland, where tax differentials between married and … simulated instrumental variable approach, I find a negative impact of joint income taxation on the marriage rate for couples …
Persistent link: https://www.econbiz.de/10014083479
This paper provides necessary and sufficient conditions for the existence of Pareto-improving tax reforms. The conditions can be expressed as sufficient statistics and have a wide range of potential applications in public finance. We discuss one such application in detail: the introduction of...
Persistent link: https://www.econbiz.de/10012830994
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
suitable alternatives, the taboo was no longer expedient, and was dropped. For the same reasons, marriage has become less …
Persistent link: https://www.econbiz.de/10010264397
women. Historically, women with more education have been the least likely to marry and have children, but this marriage gap … has eroded as the returns to marriage have changed. Marriage and remarriage rates have risen for women with a college … degree relative to women with fewer years of education. However, the patterns of, and reasons for, marriage have changed …
Persistent link: https://www.econbiz.de/10010266066
This paper uses a particular school exit rule previously in effect in England and Wales that allowed students born within the first five months of the academic year to leave school one term earlier than those born later in the year. Focusing on women, we show that those who were required to stay...
Persistent link: https://www.econbiz.de/10010270497
This paper presents an inter-temporal model of individual behavior with uncertainty about marriage and divorce and … which accommodates the possible presence of economies or diseconomies of scale from marriage. We show that a scenario of … higher marriage rates and higher divorce rates will be associated with higher savings rates in the presence of economies of …
Persistent link: https://www.econbiz.de/10010270877
Do people move to cities because of marriage market considerations? In cities singles can meet more potential partners … marriage market benefits disappear while the housing premium remains. We extend the model of Burdett and Coles (1997) with a …
Persistent link: https://www.econbiz.de/10010276796
This paper studies the effect of child care provision on family structure. We present a model of a marriage market with …
Persistent link: https://www.econbiz.de/10010281794
the marriage market after the war. Marriage data from the first wave of the Italian Household Longitudinal Survey (1997 … that here, the shock provided for a more fundamental change in marriage patterns compared to urban, lower-lying, and less … agricultural provinces where marriage markets might have been more flexible to begin with …
Persistent link: https://www.econbiz.de/10012833739