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This paper presents the properties of optimal piecewise linear tax systems for two-earner households, based on joint …
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couples with a higher rate on the primary earner. This paper reconsiders the choice of tax unit in the Becker model of …
Persistent link: https://www.econbiz.de/10011400914
We provide evidence on household and market production in 36 countries since 1960. On average the household sector accounts for almost half of total hours worked. As GDP per capita increases, the employment share of household production in total hours worked initially declines and then hardly...
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We consider a non-cooperative model of the household, in which the husband and wife decide on parental leave and the allocation of time between child rearing and the labor market. They can choose the non-cooperative outside option or cooperate by reaching an agreement of specialization in which...
Persistent link: https://www.econbiz.de/10012669786
This paper reports on ongoing research on the interactions between product regulation and labor market outcomes. In particular, I summarize work on the employment effects of shop-closing regulation in the retail and other related sectors. Evidence on employment in the retail sector from Germany,...
Persistent link: https://www.econbiz.de/10009781500
effect of tax-benefit policies. We simulate this effect in the framework of a collective model of labor supply when shifting … from a joint to an individual taxation system in France. We show that the net-of-tax relative earning potential of the wife … sensitivity analysis shows that the collective model would be required if the tax reform was both radical and of extended scope. …
Persistent link: https://www.econbiz.de/10011509519