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Labor Income Dynamics and the Insurance from Taxes, Transfers, and the Family
Blundell, Richard W. - 2014
What do labor income dynamics look like over the life-cycle? What is the relative importance of persistent shocks, transitory shocks and heterogeneous profiles? To what extent do taxes, transfers and the family attenuate these various factors in the evolution of life-cycle inequality? In this...
Persistent link: https://www.econbiz.de/10013059679
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Employment Effects of the Earned Income Tax Credit : Taking the Long View
Schanzenbach, Diane; Strain, Michael R. - 2021
The Earned Income Tax Credit (EITC) is the cornerstone U.S. anti-poverty program, typically lifting over 5 million … EITC contains strong incentives for non-workers to become employed. Most of the existing economics literature focuses on … federal EITC expansions in the 1980s and 1990s. This paper takes a longer view, studying all federal expansions since the …
Persistent link: https://www.econbiz.de/10013315079
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In-Work Benefits for Married Couples : An Ex-Ante Evaluation of EITC and WTC Policies in Italy
De Luca, Giuseppe - 2012
-work benefit schemes following the key principles of the Earned Income Tax Credit (EITC) and the Working Tax Credit (WTC) existing … family allowances for dependent employees and contingent workers thus ensuring tax revenue neutrality. We show that our EITC …, and strong positive effects on equity. The EITC is more effective than the WTC in boosting employment of wives, while the …
Persistent link: https://www.econbiz.de/10013103040
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Improving the Modeling of Couples' Labour Supply
Breunig, Robert V.; Cobb-Clark, Deborah A.; Gong, Xiaodong - 2021
We study the work hours of Australian couples, using a neoclassical labour-supply model in which couples choose from a small, realistic set of possible wife-husband working hour combinations. We introduce three improvements to this standard model. First, we allow partners' preferences about...
Persistent link: https://www.econbiz.de/10013318293
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The Impact of Income Taxation on the Ratio Between Reservation and Market Wages and the Incentives for Labour Supply
Caliendo, Marco; Gambaro, Ludovica; Haan, Peter - 2021
This paper extends previous research about the determinants of reservation wages by analysing the effect of progressive 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...
Persistent link: https://www.econbiz.de/10013317213
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Does Income Taxation Affect Partners' Household Chores?
van Soest, Arthur - 2010
We study the impact of income taxation on both partners' allocation of time to market work and unpaid house work in households with two adults. We estimate a structural household utility model in which the marginal utilities of leisure and house work of both partners are modelled as random...
Persistent link: https://www.econbiz.de/10013141229
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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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Making Work Pay : Increasing Labour Supply of Secondary Earners in Low Income Families with Children
Kurowska, Anna - 2015
In-work support through the tax-benefit system has proved to be an effective way of increasing labour supply of lone mothers and first earners in couples in a number of OECD countries. At the same time these instruments usually create negative employment incentives for secondary earners. This in...
Persistent link: https://www.econbiz.de/10013011178
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Evaluation of an In-Work Tax Credit Reform in Sweden : Effects on Labor Supply and Welfare Participation of Single Mothers
Aaberge, Rolf; Flood, Lennart - 2021
The purpose of this paper is to evaluate a recent Swedish in-work tax credit reform where we pay particular attention to labor market exclusion; i.e. individuals in as well as outside the labor force are included in the analysis. To highlight the importance of the joint effects from the tax and...
Persistent link: https://www.econbiz.de/10013324934
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A Microsimulation Approach to an Optimal Swedish Income Tax
Ericson, Peter - 2010
This paper follows the theory of optimal taxation and the goal is to identify a tax/benefit design that maximizes social welfare. A two stage process is proposed where the individuals preferred choice of leisure and consumption is solved in the first stage, and the second stage identifies the...
Persistent link: https://www.econbiz.de/10013150949