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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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Household bargaining and the design of couples' income taxation
Cremer, Helmuth; Lozachmeur, Jean-Marie; Maldonado, Darío - 2015
welfare function we show that the expression for a spouses' marginal income tax rate includes a "Pigouvian" (paternalistic …) and an incentive term. The Pigouvian term favors a marginal subsidy (tax) for the high-weight (low-weight) spouse, whose … structure across couples. In some cases both terms have the same sign and imply a positive marginal tax for the low …
Persistent link: https://www.econbiz.de/10010477883
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Gender bias in tax systems based on household income
Andrienko, Jurij; Apps, Patricia; Rees, Ray - 2014
The assumption that household income is strongly and positively correlated with a household's real standard of living provides the basis for the joint taxation of families, which has the effect of discriminating against married women as second earners. This paper shows, in the context of a model...
Persistent link: https://www.econbiz.de/10010441692
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Cooperative models in action : simulation of a Nash-bargaining model of household labor supply with taxation
Bargain, Olivier (contributor); Moreau, Nicolas (contributor) - 2005
external threat points (divorce) into the microsimulation of tax policy reforms in France. Following the suggestion of McElroy … analysis is provided in order to examine the various implications from using the cooperative model for tax policy analysis and …
Persistent link: https://www.econbiz.de/10002597682
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Optimal taxation, child care and models of the household
Apps, Patricia; Rees, Ray - 2012
This paper presents for the first time the properties of optimal piecewise linear tax systems for two-earner households …
Persistent link: https://www.econbiz.de/10009613679
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Taxation and labor supply of married couples across countries : a macroeconomic analysis
Bick, Alexander; Fuchs-Schündeln, Nicola - 2017
full nonlinearities of labor income tax codes, including the tax treatment of married couples, into account is crucial for …
Persistent link: https://www.econbiz.de/10011607448
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Does female empowerment promote economic development?
Doepke, Matthias; Tertilt, Michele - 2011
Empirical evidence suggests that money in the hands of mothers (as opposed to their husbands) benefits children. Does this observation imply that targeting transfers to women is good economic policy? We develop a series of noncooperative family bargaining models to understand what kind of...
Persistent link: https://www.econbiz.de/10009238664
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Bargaining under threats: the effect of joint custody laws on intimate partner violence
Fernández-Kranz, Daniel; Nollenberger, Natalia; Roff, … - 2020
We study the effect of a policy change that exogenously shifted bargaining power from mothers to fathers on intimate partner violence. We exploit a quasi-natural experiment based on a series of reforms in Spain that shifted the custody decision from being unilaterally determined by the mother to...
Persistent link: https://www.econbiz.de/10012372715
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Empirical welfare analysis in random utility models of labour supply
Decoster, André; Haan, Peter - 2010
-leisure space. We then discuss how sensitive the assessment of a hypothetical tax reform is to the choice of metric. The chose tax …
Persistent link: https://www.econbiz.de/10009300203
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Traditional norms, access to divorce and women's empowerment
Bargain, Olivier; Loper, Jordan; Ziparo, Roberta - 2022
Social norms can mitigate the effectiveness of formal institutions, in particular the way legal reforms may affect women's autonomy. We examine this question in the context of ethnic variation in traditional post-marital cohabitation, i.e. matrilocality versus patrilocality. We use...
Persistent link: https://www.econbiz.de/10013264803