We evaluate the effectiveness of a more progressive tax scheme in raising government revenues. We develop a life …-cycle economy with heterogeneity and endogenous labor supply. Households face a progressive income tax schedule, mimicking the … Federal Income tax, and flat-rate taxes that capture payroll, state and local taxes and the corporate income tax. We …

For policy makers and analysts, it is important to isolate the redistributive impact of tax-benefit policy changes from … simulations in a formal framework based on the Shapley value decomposition and quantify the relative roles of (i) tax …

's. Tax policy simulations suggest that moving from joint taxation for married couples to separate taxation of each spouse …We study the impact of income taxation on both partners' allocation of time to market work and unpaid house work in … seven market work intervals and seven house work intervals for each partner. The model is estimated using data for France …

, differences in mothers' employment patterns can partly be explained by the different tax systems: While Germany has a system of …Labor force participation rates of mothers in Austria and Germany are similar, however full-time employment rates are … in the tax transfer-system, we perform a comparative micro simulation exercise. After estimating structural labor supply …

income taxation on the ratio between reservation and net market wages. Based on micro data for Germany (SOEP) we show that … joint income taxation in Germany which discriminates by marital status, has a strong and highly significant impact on the …

households. We find that the system of joint taxation is only optimal when the government has a high taste for redistribution …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 …

do not decline, indicating no loss in redistribution. Our estimates imply a 9-14% social tax rate. The welfare benefits … frequent. Such arrangements may distort labor supply acting as a "social tax" that dampens the incentive to work. We document … of informal redistribution may come at a cost, depressing labor supply and productivity …

, including the tax rates. Fathers of these individuals are first-generation immigrants who migrated from 81 different countries …