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Optimal Income Taxation of Married Couples : An Empirical Analysis of Joint and Individual Taxation
Haan, Peter; Navarro, Dolores - 2021
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/10013324796
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Designing Optimal Taxes with a Microeconometric Model of Household Labour Supply
Aaberge, Rolf - 2006
The purpose of this paper is to present an exercise where we identify optimal income tax rules under the constraint of fixed tax revenue. To this end, we estimate a microeconomic model with 78 parameters that capture heterogeneity in consumption-leisure preferences for singles and couples as...
Persistent link: https://www.econbiz.de/10012778995
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Combining Microsimulation and Optimization to Identify Optimal Flexible Tax-Transfer Rules
Colombino, Ugo - 2020
We use a behavioural microsimulation model embedded in a numerical optimization procedure in order to identify optimal (social welfare maximizing) tax-transfer rules. We consider the class of tax-transfer rules consisting of a universal basic income and a tax defined by a 4th degree polynomial....
Persistent link: https://www.econbiz.de/10012832584
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Child Care Subsidies, Maternal Well-Being, and Child-Parent Interactions : Evidence from Three Nationally Representative Datasets
Herbst, Chris M. - 2012
A complete account of the U.S. child care subsidy system requires an understanding of its implications for both … fill this gap by examining the impact of child care subsidy receipt on maternal health and the quality of child … of family well-being. In addition, we attempt to handle the possibility of non-random selection into subsidy receipt by …
Persistent link: https://www.econbiz.de/10013111202
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The Effects of Large Universal Child Benefits on Female Labour Supply
Magda, Iga - 2018
In 2016 the Polish government introduced a large new child benefit, called "Family 500+", with the aim to increase fertility from a low level and reduce child poverty. The benefit is universal for the second and every further child and means-tested for the first child. Increasing out-of-work...
Persistent link: https://www.econbiz.de/10012914351
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The Effects of a Universal Child Benefit
Gonzalez, Libertad - 2011
I study the impact of a universal child benefit on fertility and family well-being. I exploit the unanticipated introduction of a new, sizeable, unconditional child benefit in Spain in 2007, granted to all mothers giving birth on or after July 1, 2007. The regression discontinuity-type design...
Persistent link: https://www.econbiz.de/10013120131
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Bargaining Over Babies : Theory, Evidence, and Policy Implications
Doepke, Matthias - 2016
fertility rate compared to a general child subsidy …
Persistent link: https://www.econbiz.de/10012996539
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The Intrahousehold Allocation of Private and Public Consumption : Theory and Evidence from U.S. Data
Donni, Olivier - 2007
We adopt the collective approach to consumer behavior with egoistic agents, and assume that the household consumption is either private or public. We then show that (i) household demands have to satisfy testable constraints and (ii) some elements of the decision process can be retrieved from...
Persistent link: https://www.econbiz.de/10012778470
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No Child Left Behind : Universal Child Care and Children's Long-Run Outcomes
Havnes, Tarjei - 2009
There is a heated debate in the US, Canada and many European countries about introducing universally accessible child care. However, studies on universal child care and child development are scarce and only consider short-run outcomes. We analyze the introduction of universal child care in...
Persistent link: https://www.econbiz.de/10013154482
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Universal Child Care, Maternal Employment, and Children's Long-Run Outcomes : Evidence from the U.S. Lanham Act of 1940
Herbst, Chris M. - 2014
This paper provides a comprehensive analysis of the Lanham Act of 1940, a heavily-subsidized and universal child care program that was administered throughout the U.S. during World War II. I begin by estimating the impact of the Lanham Act on maternal employment using 1940 and 1950 Census data...
Persistent link: https://www.econbiz.de/10013061451