Showing 1 - 10 of 910
We provide a critique of the standard methodology which bases welfare comparisons between households on deflating household income and consumption by an equivalence scale. We argue that this leads to support for tax/transfer policies that significantly disadvantage low to middle in-come...
Persistent link: https://www.econbiz.de/10012231585
standards. The workhorse models of optimal income taxation call for more redistribution as inequality rises. By contrast, living …
Persistent link: https://www.econbiz.de/10014551008
from a joint to an individual taxation system in France. We show that the net-of-tax relative earning potential of the wife …
Persistent link: https://www.econbiz.de/10011509519
We document contemporaneous differences in the aggregate labor supply of married couples across 17 European countries and the US. Based on a model of joint household decision making, we quantify the contribution of international differences in non-linear labor income taxes and consumption taxes...
Persistent link: https://www.econbiz.de/10011602475
The taxation of bequests can have a positive impact on the labor supply of heirs through wealth effects. This leads to …
Persistent link: https://www.econbiz.de/10011919449
European countries (Belgium, France, Germany, Italy, the Netherlands, Portugal, and the UK) from the early 1980s through 2016 …
Persistent link: https://www.econbiz.de/10011919474
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/10011451043
attention in the literature on optimal income taxation. This paper offers a simple and transparent analysis of its main … characteristics. -- Piecewise linear ; income ; taxation …
Persistent link: https://www.econbiz.de/10003808677
widens the set of cases in which individual taxation is welfare-superior. …
Persistent link: https://www.econbiz.de/10010229858
We utilise repeated cross sections of micro data from several countries, available from the Luxembourg Income Study, LIS, to estimate labour supply elasticities, both at the intensive and extensive margin. The benefit of the data is that it spans over four decades and includes a large number of...
Persistent link: https://www.econbiz.de/10010412760