Showing 1 - 10 of 1,087
This paper explores the implications of gender-based income taxation in a non-cooperative model of a couple's time … by gender is solely determined by spouses' relative marginal rates of substitution between the public household good and … sharp contrast to previous models of gender-based taxation in which households select Pareto efficient allocations …
Persistent link: https://www.econbiz.de/10013098952
We theoretically analyse the effects of sick pay and employees' health on collective bargaining, assuming that … reduces labour supply sufficiently. Better employee health tends to foster wage demands. If the union determines both wages …
Persistent link: https://www.econbiz.de/10012977408
in kindergarten in Germany, which was contingent on day-of-birth cut-off dates and resulted in a marked increase in …
Persistent link: https://www.econbiz.de/10013082974
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
The present paper quantifies the economic consequences of eliminating the system of income splitting in Germany. We …
Persistent link: https://www.econbiz.de/10013076397
Previous studies report a wide range of estimates for how female labor supply responds to childcare prices. We shed new light on this question using a reform that raised the prices of public daycare. Parents respond by reducing public daycare and increasing childcare at home. Parents also reduce...
Persistent link: https://www.econbiz.de/10013315925
This study estimates the causal effect of working hours on health. We deal with the endogeneity of working hours … on subjective and several objective health measures. The effects are mainly driven by women and parents of minor children …
Persistent link: https://www.econbiz.de/10012913278
This study examines how environmental stringency affects the location decision of foreign direct investments. We analyze a firm-level data set on German outbound FDI and innovate on previous studies by controlling for the mode of entry and applying the mixed-logit analysis. The results show that...
Persistent link: https://www.econbiz.de/10013024700
This paper studies the role of job search assistance programs in optimal welfare-to-work programs. The analysis is based on a framework, that allows for endogenous choice of benefit types and levels, wage taxes or subsidies, and activation measures such as monitoring and job search assistance...
Persistent link: https://www.econbiz.de/10013149361
In the simple Allingham-Sandmo portfolio model of tax evasion an expected utility maximizer will cheat more than what is estimated in empirical studies. Two main types of explanation have been suggested as solutions to this puzzle: (1) Tax payers act according to some non-expected utility...
Persistent link: https://www.econbiz.de/10013136684