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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/10003779678
In this paper we estimate the labor supply function for married females in Estonia. Particularly, we are interested in determining the elasticities of the weekly supply ofhours with respect to hourly wage rates and with respect to nonlabor income. We adopt the two-step estimation procedure. In...
Persistent link: https://www.econbiz.de/10011437234
In this paper, I suggest an empirical framework for the analysis of mothers' labor supply and child care choices, explicitly taking into account access restrictions to subsidized child care. This is particularly important for countries such as Germany, where subsidized child care is rationed and...
Persistent link: https://www.econbiz.de/10003304441
Labor force participation rates of mothers in Austria and Germany are similar, however full-time employment rates are much higher among Austrian mothers. In order to find out to what extent these differences can be attributed to differences in the tax transfersystem, we perform a comparative...
Persistent link: https://www.econbiz.de/10003471772
Persistent link: https://www.econbiz.de/10003577489
This paper presents an empirical framework for the analysis of mothers' labor supply and child care choices, explicitly taking into account access restrictions to subsidized child care. This is particularly important for countries such as Germany, where subsidized child care is rationed and...
Persistent link: https://www.econbiz.de/10009579620
one of these phases, the education phase, affects the timing of marriage and childbearing. For this purpose, we exploit … short school year exposure affects the timing of marriage for individuals in all secondary school tracks and shifts forward …. This is important as not only age at marriage and first birth increases in many countries, but also the duration of the …
Persistent link: https://www.econbiz.de/10012270851
Examined the concurrent and cross-lagged spousal similarity in life satisfaction over a 21-year period. Analyses were based on married couples (N = 847) in the German Socio-Economic Panel (SOEP). Concurrent spousal similarity was considerably higher than oneyear retest similarity, revealing...
Persistent link: https://www.econbiz.de/10003377147
from intermarriage vanish and do not differ from premiums from marriage between immigrants. However, immigrants who …
Persistent link: https://www.econbiz.de/10009261313
In direct contrast to conventional wisdom and most economic models of gender differences in age of marriage, we present … robust evidence that men and women who are married to differently-aged spouses are negatively selected. Earnings analysis of …-couple age difference. We argue and present evidence that women in differently-aged couples have higher earnings not because of …
Persistent link: https://www.econbiz.de/10009427875