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Decisions by firms and individuals on the extent of their tax payments have generally been treated as separate choices. Empirically, a positive relationship between corporate and personal income tax evasion can be observed. The theoretical analysis in this paper shows that a manager's decision...
Persistent link: https://www.econbiz.de/10003355568
Based on well-known evidence on labor supply elasticities, several authors have concluded that women should be taxed at … female labor force participation by about 3.9% (3.4%) and 6.9% (4.0%), respectively. Gender-based taxes improve welfare and … a proportional, gender-neutral income tax. -- taxation ; two-earner households ; labor force participation …
Persistent link: https://www.econbiz.de/10009408748
-cycle economy with heterogeneity and endogenous labor supply. Households face a progressive income tax schedule, mimicking the … parameterize this model to reproduce aggregate and cross-sectional observations for the U.S. economy, including the shares of labor …
Persistent link: https://www.econbiz.de/10010386338
We analyze the role of optimal income taxation across different local labor markets. Should labor in large cities be … mobility of labor across cities does not choose equal taxes for cities of different sizes. The optimal tax schedule is location …
Persistent link: https://www.econbiz.de/10010470412
with an operative extensive margin in labor supply. We restrict our model with observations on gender and skill premia …, labor force participation of married females across skill groups, and the structure of marital sorting. We study four … and differential effects on labor supply: while hours per-worker display small increases, total hours and female labor …
Persistent link: https://www.econbiz.de/10003656904
In a unionised labour market, a substitution of a payroll for an income tax will not alter employment if tax obligations are fulfilled. However, if workers or firms can evade taxes this irrelevance result might no longer apply. This will especially be the case if the fine for tax evasion depends...
Persistent link: https://www.econbiz.de/10011404003