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Optimal income taxation of married couples : an empirical analysis of joint and individual taxation

Haan, Peter (contributor); Navarro, Dolores (contributor) - 2008

In this paper we develop a discrete model of optimal taxation of married couples and empirically discuss the optimality of income taxation for this group. To this end, we derive the social welfare function which guarantees that joint taxation of married couples is optimal. We will contrast this...

Persistent link: https://www.econbiz.de/10003777808

Hours risk and wage risk : repercussions over the life-cycle

Jessen, Robin; König, Johannes - 2024

We decompose earnings risk into contributions from hours and wage shocks. To distinguish between hours shocks, modeled … shocks explain 31% of total risk, permanent hours shocks 21%. Progressive taxation attenuates cross-sectional earnings risk …

Persistent link: https://www.econbiz.de/10015142162

Tax bunching at the kink in the presence of low capacity of enforcement : evidence from Uruguay

Bergolo, Marcelo; Burdín, Gabriel; Rosa, Mauricio de; … - 2019

By using a bunching design on rich administrative tax records from Uruguay's tax agency we explore how individual taxpayers respond to personal income taxation in a context with high sheltering opportunities. We estimate a moderated elasticity of taxable income in the first kink point (0.16)...

Persistent link: https://www.econbiz.de/10012001357

Optimal taxation of capital income with imperfectly competitive product markets

Guo, Jang-Ting; Lansing, Kevin J. - In: Journal of economic dynamics & control 23 (1999) 7, pp. 967-995

Persistent link: https://www.econbiz.de/10001379502

Labour supply and commuting

Gutiérrez-i-Puigarnau, Eva; Ommeren, Jos van - 2010

A new paradigm for transport economists has been established: revenues of a welfare-maximising road tax should be employed to reduce the level of a distortionary income tax. An essential modelling assumption to reach this conclusion is that the number of workdays is optimally chosen, whereas...

Persistent link: https://www.econbiz.de/10003941788

Heterogeneity and long-run changes in aggregate hours and the labor wedge

Cociuba, Simona E.; Ueberfeldt, Alexander - In: Journal of economic dynamics & control 52 (2015), pp. 75-95

Persistent link: https://www.econbiz.de/10011474165

Vermögensbildung privater Haushalte : empirische Auswertungen und Modellrechnungen

Braun, Reiner - 2000

Persistent link: https://www.econbiz.de/10001423806

Gesamtwirtschaftliche Einflüsse auf das Sparverhalten privater Haushalte

Otterbach, Andreas - 1996

Persistent link: https://www.econbiz.de/10000936757

Gesamtwirtschaftliche Einflüsse auf das Sparverhalten privater Haushalte

Otterbach, Andreas - 1996

Persistent link: https://www.econbiz.de/10012699615

Risk-adjusted returns to education

Delaney, Judith - 2019

This paper looks at the joint impact of labour market risk and selection in to the labour market on returns to … education. Accounting for non-employment risk leads to substantial changes in returns while wage risk has little impact. The … risk- adjusted returns to both high school and college for males are larger than unadjusted returns. For females, risk …

Persistent link: https://www.econbiz.de/10012022693