for use in applied work in macroeconomics and public finance. -- taxation ; tax progressivity ; households …We use micro data from the U.S. Internal Revenue Service to document how households' tax liabilities vary with income … children. The data reveals a large dispersion in tax rates and taxes paid. Ranking households according to the average tax …

-household welfare distribution. -- Relational contracts ; households ; allocations ; taxation ; welfare distribution …This paper applies the theory of relational contracts to make precise the idea that because households are engaged in a … Samuelson. This nests as special cases the objective functions used in currently popular models of households engaged in one …

answer this question in a life-cycle equilibrium model with joint labor-supply decisions of married households along … extensive and intensive margins, heterogeneity in terms of the presence of children across households and skill losses of … largest at the bottom of the skill distribution. Fully subsidized childcare available to all households leads to long …

The evolution of the ratio of direct taxation (characterized by progressive rates) over indirect and payroll taxation …

income data. Yet, what matters for incentives is how much an individual can consume or save after taxation. We show that net …

This paper studies the design of couples' income taxation when consumption and labor supply decisions within the couple …