current system of taxation, setting a proportional tax rate on married females equal to 4% (8%) increases output and married … are preferred by a majority of households. Nevertheless, welfare gains are higher when the U.S. tax system is replaced by … a proportional, gender-neutral income tax. -- taxation ; two-earner households ; labor force participation …

We evaluate reforms to the U.S. tax system in a dynamic setup with heterogeneous married and single households, and … revenue-neutral tax reforms: a proportional consumption tax, a proportional income tax, a progressive consumption tax, and a … reform in which married individuals file taxes separately. Our findings indicate that tax reforms are accompanied by large …

We evaluate the effectiveness of a more progressive tax scheme in raising government revenues. We develop a life …-cycle economy with heterogeneity and endogenous labor supply. Households face a progressive income tax schedule, mimicking the … Federal Income tax, and flat-rate taxes that capture payroll, state and local taxes and the corporate income tax. We …

mobility of labor across cities does not choose equal taxes for cities of different sizes. The optimal tax schedule is location … specific and tax differences between large and small cities depend on the level of government spending and on the concentration …. Simulating the US economy under the optimal tax schedule, there are large effects on population mobility: the fraction of …