Showing 1 - 10 of 53
Persistent link: https://www.econbiz.de/10013464042
Since the late 1970s, the price indices underlying the poverty lines in India have been updated using aggregate indices … consumption survey data. We propose an alternative approach that identifies poverty from consumer behaviour, based on the notion … higher levels of poverty in eastern India, and generally, smaller reductions in poverty from 2005 to 2010. Our poverty …
Persistent link: https://www.econbiz.de/10013086396
Profit taxes are widely acknowledged to influence the location of firms' headquarters. This paper sheds light on the role of aspects of labor taxation for the international location of headquarters. While profit taxes can be avoided in various ways, it is much harder for firms to manipulate the...
Persistent link: https://www.econbiz.de/10013106126
Persistent link: https://www.econbiz.de/10010231029
We explore the relationships between subjective well-being and income, as seen across individuals within a given country, between countries in a given year, and as a country grows through time. We show that richer individuals in a given country are more satisfied with their lives than are poorer...
Persistent link: https://www.econbiz.de/10013132796
According to the Globalization Paradox, globalization limits the freedom of choice for national governments. Capital mobility in particular induces tax competition, thus putting downward pressure on capital taxes. However, while capital mobility introduces the inefficiency of tax competition, it...
Persistent link: https://www.econbiz.de/10013050479
This paper presents the properties of optimal piecewise linear tax systems for two-earner households, based on joint and individual incomes respectively. A key contribution is the analysis of the interaction between second earner wage differences, variation in the price of child care and...
Persistent link: https://www.econbiz.de/10013059499
This paper studies the design of couples' income taxation. Consumption and labor supply decisions within the couple are made by maximizing a weighted sum of the spouses' utilities; bargaining weights are given but specific to each couple. The information structure and labor supply decisions...
Persistent link: https://www.econbiz.de/10013027088
This paper bridges two distinct areas of inquiry: the economic theory of the family and behavioral research on time-inconsistent preferences. In our model, hyperbolic discounting couples engage in household production activities, thereby accumulating family-specific capital over time. At any...
Persistent link: https://www.econbiz.de/10012985414
This paper analyses optimal piecewise linear tax systems for two-earner households, based on joint and individual incomes respectively. It models the interaction between wage rates and variation in child care prices and productivities as determinants of across-household heterogeneity in second...
Persistent link: https://www.econbiz.de/10012993113