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Reforming Family Taxation in Germany - Labor Supply vs. Insurance Effects
Fehr, Hans - 2013
The present paper quantifies the economic consequences of eliminating the system of income splitting in Germany. We apply a dynamic simulation model with overlapping generations where single and married agents have to decide on labor supply and homework facing income and lifespan risk. The...
Persistent link: https://www.econbiz.de/10013076397
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Hourly Wage Rate and Taxable Labor Income Responsiveness to Changes in Marginal Tax Rates
Blomquist, Soren - 2009
Recently, a voluminous literature estimating the taxable income elasticity has emerged as an important field in empirical public economics. However, to a large extent it is still unknown how the hourly wage rate, an important component of taxable income, reacts to changes in marginal tax rates....
Persistent link: https://www.econbiz.de/10013160042
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Optimal Taxation, Child Care and Models of the Household
Apps, Patricia F. - 2014
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
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Labor Supply and the Demand for Child Care : An Intertemporal Approach
Upmann, Thorsten; Minagawa, Junichi - 2021
In this paper, we present a model of a one parent-one child household where parental decisions on labor supply, leisure, and the demand for private and public child care are simultaneously endogenized and intertemporally determined. We characterize the path of the optimal decisions and...
Persistent link: https://www.econbiz.de/10013317379
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Optimal Taxation, Child Care and Models of the Household
Apps, Patricia; Rees, Ray - CESifo - 2014
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/10010877775
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Theoretical and Practical Arguments for Modeling Labor Supply as a Choice Among Latent Jobs
Dagsvik, John K. - 2012
Models of labor supply derived from stochastic utility representations and discretized sets of feasible hours of work have gained popularity because they are more practical than the standard approaches based on marginal calculus. In this paper we argue that practicality is not the only feature...
Persistent link: https://www.econbiz.de/10013111826
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Tax Policy and Employment: How Does the Swedish System Fare?
Pirttilä, Jukka; Selin, Hakan - CESifo - 2011
This paper reviews the literature on optimal taxation of labour income and the empirical work on labour supply and the elasticity of taxable income in Sweden. It also presents an overview of Swedish taxation of labour income, offers calculations on the development in effective marginal tax rates...
Persistent link: https://www.econbiz.de/10008853847
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Why is there a Spike in the Job Finding Rate at Benefit Exhaustion?
Boone, Jan - 2009
Putting a limit on the duration of unemployment benefits tends to introduce a “spike” in the job finding rate shortly … jobs are permanent. We use a dataset on Slovenian unemployment spells to test this prediction and find supporting evidence …. We conclude that the spike in the job finding rate suggests that workers exploit unemployment insurance benefits for …
Persistent link: https://www.econbiz.de/10013155072
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Immigrants and Gender Roles : Assimilation vs. Culture
Blau, Francine D. - 2015
This paper examines evidence on the role of assimilation versus source country culture in influencing immigrant women's behavior in the United States — looking both over time with immigrants' residence in the United States and across immigrant generations. It focuses particularly on labor...
Persistent link: https://www.econbiz.de/10013009865
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Optimal Income Taxation with Endogenous Participation and Search Unemployment
Lehmann, Etienne; Parmentier, Alexis; Linden, Bruno Van der - CESifo - 2011
non-market activities. Search-matching frictions on the labor markets create unemployment. Wages, labor demand and …
Persistent link: https://www.econbiz.de/10008833925