This paper proposes a theory of commodity taxation in the presence of durable goods. Optimal commodity taxes depend on … theory justifies housing provisions in the income tax code …

differences, variation in the price of child care and domestic productivity differences as determinants of across-household … heterogeneity in second earner labor supply, and of the resulting relationship between household income and the well-being of … household members. A central result is that taking account of a richer and more realistic specification of household time use …

sufficient conditions for the existence of competitive equilibria with endogenous household formation and public choice …

with resources (commodity bundles) and shares of firm ownership. Household members are characterized by individual … preferences, possibly with intra-household consumption externalities. Household decisions adhere to the collective rationality …

the effectiveness of such policies using changes in value-added tax (VAT) and household survey data for Poland. We find …

time to different activities. In order to do so, we empirically estimate a collective household labor supply model. The … main findings are that: (1) Leisure and household income are the most important variables in the utility function of the … male. (2) Leisure, total household production and total household production interacted with family size are important …