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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
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Taxation and labor supply of married couples across countries : a macroeconomic analysis
Bick, Alexander; Fuchs-Schündeln, Nicola - 2017
We document contemporaneous differences in the aggregate labor supply of married couples across 17 European countries and the US. Based on a model of joint household decision making, we quantify the contribution of international differences in non-linear labor income taxes and consumption taxes...
Persistent link: https://www.econbiz.de/10011607448
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Inequalities within couples: market incomes and the role of taxes and benefits in Europe
Figari, Francesco; Immervoll, Herwig; Levy, Horacio; … - 2007
In spite of there being few elements of tax or cash benefit systems in developed countries that are any longer explicitly gender-biased in a discriminatory sense, it is well recognised that they have significant gender effects. To the extent that women earn less than men on average under...
Persistent link: https://www.econbiz.de/10003646721
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Until taxes do us part : tax penalties or bonuses and the marriage decision
Barigozzi, Francesca; Cremer, Helmuth; Roeder, Kerstin - 2017
The tax regimes applied to couples in many countries including the US, France, and Germany imply either a marriage … penalty or a marriage bonus. We study how they affect the decision to get married by considering two potential spouses who … play a marriage proposal game. At the end of the game they may get married, live together without formal marriage, or split …
Persistent link: https://www.econbiz.de/10011758225
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The effects of in-work benefit reform in Britain on couples : theory and evidence
Francesconi, Marco (contributor); Rainer, Helmut (contributor) - 2007
This paper examines the effects of the Working Families' Tax Credit (WFTC) on couples in Britain. We develop a simple model of household decisions which explicitly accounts for the role played by the tax and benefit system. Its main implications are then tested using panel data from the British...
Persistent link: https://www.econbiz.de/10003635400
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Gender, time use and public policy over the life cycle
Apps, Patricia (contributor); Rees, Ray (contributor) - 2005
In this paper we compare gender differences in the allocation of time to market work, domestic work, child care, and leisure over the life cycle. Time use profiles for these activity categories are constructed on survey data for three countries: Australia, the UK and Germany. We discuss the...
Persistent link: https://www.econbiz.de/10003287687
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Relational contracts, taxation and the household
Apps, Patricia; Rees, Ray - 2009
This paper applies the theory of relational contracts to make precise the idea that because households are engaged in a repeated non-cooperative game, Pareto efficient outcomes can be supported by self interest, given the specific pattern of specialisation and exchange which exists in the...
Persistent link: https://www.econbiz.de/10003847154
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Targeting fertility and female participation through the income tax
Azmat, Ghazala; González, Libertad - 2009
We evaluate the effect of a 2003 reform in the Spanish income tax on fertility and the employment of mothers with small children. The reform introduced a tax credit for working mothers with children under the age of three, while also increasing child deductions for all households with children....
Persistent link: https://www.econbiz.de/10003896783
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Introducing family tax splitting in Germany : how would it affect the income distribution and work incentives?
Steiner, Viktor (contributor);  … - 2006
We analyze the effects of three alternative proposals to reform the taxation of families relative to the current German system of joint taxation of couples and child allowances: a French-type family splitting and two full family splitting proposals. The empirical analysis of the effects of these...
Persistent link: https://www.econbiz.de/10003464061
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The taxation of couples
Apps, Patricia (contributor); Rees, Ray (contributor) - 2007
This paper is concerned with the question of how couples should be taxed. One reason for the importance of this issue is simply that the overwhelming majority of individuals live in households formed around couples, and so it could be argued that empirically, this is the single most important...
Persistent link: https://www.econbiz.de/10003586558