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Optimal Piecewise Linear Income Taxation
Apps, Patricia; Long, Ngo Van; Rees, Ray - CESifo - 2009
attention in the literature on optimal income taxation. This paper offers a simple and transparent analysis of its main …
Persistent link: https://www.econbiz.de/10005181304
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Labor Income Taxation, Human Capital and Growth: The Role of Child Care
Casarico, Alessandra; Sommacal, Alessandro - CESifo - 2008
the effects of labor income taxation on growth. We develop an OLG model where formal schooling and child care enter the … to the effects of labor income taxation on growth. …
Persistent link: https://www.econbiz.de/10005094378
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Complex Tax Incentives - An Experimental Investigation
Abeler, Johannes; Jäger, Simon - CESifo - 2013
How does tax complexity affect people’s reaction to tax changes? To answer this question, we conduct an experiment in which subjects work for a piece rate and face taxes. One treatment features a simple, the other a complex tax system. The payoff-maximizing effort level and the incentives...
Persistent link: https://www.econbiz.de/10010652444
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Fairness Spillovers - The Case of Taxation
Cornelissen, Thomas; Himmler, Oliver; König, Tobias - CESifo - 2010
that such 'fairness spillovers' can incur large economic costs: A belief that there is unfairness in taxation in the sense …
Persistent link: https://www.econbiz.de/10008727283
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Optimal Piecewise Linear Income Taxation
Apps, Patricia F. - 2009
attention in the literature on optimal income taxation. This paper offers a simple and transparent analysis of its main …
Persistent link: https://www.econbiz.de/10012764737
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Reducing the Excess Burden of Subsidizing the Stork : Joint Taxation, Individual Taxation, and Family Tax Splitting
Meier, Volker - 2008
moving from joint taxation to individual taxation and adapting child benefits so as to keep fertility constant entails a … income tax, while the child benefit may move in either direction. Similarly, a move from joint taxation to some scheme of …
Persistent link: https://www.econbiz.de/10012768348
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Optimal Taxation, Child Care and Models of the Household
Apps, Patricia F. - 2014
widens the set of cases in which individual taxation is welfare-superior …
Persistent link: https://www.econbiz.de/10013059499
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Optimal Taxation, Income Inequality and the Household
Apps, Patricia F. - 2016
determinants of across-household heterogeneity in second earner labour supply. We find that individual taxation is welfare …-superior to joint taxation in models that match the data on empirical wage distributions, on grounds of both efficiency and equity …
Persistent link: https://www.econbiz.de/10012993113
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Optimal Taxation, Child Care and Models of the Household
Apps, Patricia; Rees, Ray - CESifo - 2014
widens the set of cases in which individual taxation is welfare-superior. …
Persistent link: https://www.econbiz.de/10010877775
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Reducing the Excess Burden of Subsidizing the Stork: Joint Taxation, Individual Taxation, and Family Tax Splitting
Meier, Volker; Wrede, Matthias - CESifo - 2008
moving from joint taxation to individual taxation and adapting child benefits so as to keep fertility constant entails a … income tax, while the child benefit may move in either direction. Similarly, a move from joint taxation to some scheme of …
Persistent link: https://www.econbiz.de/10005181258