affects employment, wage inequality, public expenditures, and aggregate income in the low-wage sector. It is shown that a … billion per year, while household income rises only by EUR 1.1 billion per year. Poor households, i.e. those eligible for … employment - depending on the subsidies' incidence - and income effects. Wage subsidies also allow a more equal income …

examine whether the income tax should apply to couples or individuals. While tax-induced labor supply distortions lead to …

This paper studies the design of couples' income taxation. Consumption and labor supply decisions within the couple are … welfare function we show that the expression for a spouses' marginal income tax rate includes a “Pigouvian” (paternalistic …

in non-linear labor income taxes and consumption taxes to the international differences in hours worked in the data … full non-linearities of labor income tax codes, including the tax treatment of married couples, into account is crucial for …

The present paper quantifies the economic consequences of eliminating the system of income splitting in Germany. We … and homework facing income and lifespan risk. The numerical exercise computes the resulting welfare changes across …

elasticity estimate of –0.51 and an income elasticity estimate of 0.13, whereas OLS produces estimates that conflict with …