Showing 1 - 10 of 2,432
This paper studies the mechanisms and the extent to which parental wage risk passes through to children's skill … not work at all, time spent with children, and child-related expenditures, we find that income risk impacts skill … accumulation, permanently lowering children's skill levels. To the extent that making up for cognitive skill losses during …
Persistent link: https://www.econbiz.de/10014457814
This paper presents an approach for the estimation of welfare effects of tax policy changes under heterogeneity in consumer preferences. The approach is applied to evaluate the welfare effects of current tax advantages for electric vehicles supplied as fringe benefits by employers. Drawing on...
Persistent link: https://www.econbiz.de/10010358445
Persistent link: https://www.econbiz.de/10003644029
I characterize the optimal linear commodity taxes when households differ in multiple characteristics, in presence of an optimal non-linear tax schedule on the households' labour incomes. The optimal distortions caused by a linear commodity tax are larger if, conditional on labour income, more...
Persistent link: https://www.econbiz.de/10012887880
The Atkinson-Stiglitz theorem on uniform consumption taxation breaks down if prices are endogenous. This paper investigates the implications for optimal food subsidies in China. To do so, we build a general equilibrium model where low-skilled workers have a comparative advantage in the...
Persistent link: https://www.econbiz.de/10012591243
I characterize the optimal linear commodity taxes when households differ in multiple characteristics and earn multiple incomes, in presence of an optimal non-linear tax schedule on the households' labour incomes. The government should tax a commodity more heavily if, conditional on labour...
Persistent link: https://www.econbiz.de/10013429198
Persistent link: https://www.econbiz.de/10000925497
Persistent link: https://www.econbiz.de/10000929730
Most empirical studies of the impact of labour income taxation on the labour supply behaviour of households use a unitary modelling approach. In this paper we empirically analyze income taxation and the choice of working hours by combining the collective approach for household behaviour and the...
Persistent link: https://www.econbiz.de/10011376279
the main accent still lies on the development of theory. The novelty of this paper is that we empirically estimate the two …
Persistent link: https://www.econbiz.de/10011346466