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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

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

On the Optimality of Joint Taxation for Non-Cooperative Couples

Meier, Volker - 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/10013139871

Optimal Taxation, Child Care and Models of the Household

Apps, Patricia - 2014

Persistent link: https://www.econbiz.de/10013059499

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

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

Reducing the Excess Burden of Subsidizing the Stork : Joint Taxation, Individual Taxation, and Family Tax Splitting

Meier, Volker - 2008

Analyzing a homogenous household setting with endogenous fertility and endogenous labor supply, we demonstrate that moving from joint taxation to individual taxation and adapting child benefits so as to keep fertility constant entails a Pareto improvement. The change is associated with an...

Persistent link: https://www.econbiz.de/10012768348

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

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

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