reference level of marriage expenditure for such families. Using the 2013 China Household Finance Survey data, we find that a 0 …

the collective approach for household behaviour and the discrete hours choice framework with fixed costs of work. We … pooling of men's earnings and the household's non-labour income in the female's budget constraint. These differences in … outcomes have consequences for the evaluation of a policy change in the tax system. -- Labour supply ; household behaviour …

The public finance literature demonstrates the equivalence between consumption and laborincome (wage) taxes. We …

. Information structure and labor supply decisions follow the Mirrleesian tradition. However, while the household's total …

, marital status and the number of dependents. We report facts on the distributions of average and marginal taxes, properties of … the joint distributions of taxes paid and income, and discuss how taxes are affected by marital status and the number of … children. The data reveals a large dispersion in tax rates and taxes paid. Ranking households according to the average tax …

compare effective average tax rates for different household types in France and Germany. Our analysis shows that the popular …

that have relatively similar backgrounds and tax systems: Australia, Canada, New Zealand, the UK, and the US. The first … share of the next 4 percent. The third part of the paper looks at the relationship between taxes and top income shares … ; taxation ; Australia ; Canada ; New Zealand ; United Kingdom ; United States …