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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

Optimal Taxation, Child Care and Models of the Household

Apps, Patricia F. - 2012

This paper presents for the first time the properties of optimal piecewise linear tax systems for two-earner households, based on joint and individual incomes respectively. A key contribution is the analysis of the interaction of second earner wage differences, variation in prices of bought-in...

Persistent link: https://www.econbiz.de/10013099748

Taxation of Couples

Apps, Patricia F.; Rees, Ray - 2021

economic theory of optimal taxation and tax reform, at least as it is presented in the mainstream literature, provides little …

Persistent link: https://www.econbiz.de/10013316930

Gender Identity, Co-Working Spouses and Relative Income within Households

Zinovyeva, Natalia - 2018

distribution of households according to the share of income earned by the wife, which they attribute to the existence of a gender …

Persistent link: https://www.econbiz.de/10012911204

Heterogeneity and Government Revenues : Higher Taxes at the Top?

Guner, Nezih - 2014

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...

Persistent link: https://www.econbiz.de/10013049753

Optimal Redistributive Taxation with Both Extensive and Intensive Responses

Jacquet, Laurence - 2010

This paper characterizes optimal income taxation when individuals respond along both the intensive and extensive margins. Individuals are heterogeneous across two dimensions: specifically, their skill and disutility of participation. Preferences over consumption and work effort can differ with...

Persistent link: https://www.econbiz.de/10013146460

Optimal Redistributive Taxation with Both Labor Supply and Labor Demand Responses

Jacquet, Laurence - 2011

This paper characterizes the optimal redistributive tax schedule in a matching unemployment framework with endogenous (voluntary) nonparticipation and (involuntary) unemployment. The optimal employment tax rate is given by an inverse employment elasticity rule. This rule depends on the global...

Persistent link: https://www.econbiz.de/10013126920

Household Search or Individual Search : Does it Matter? Evidence from Lifetime Inequality Estimates

Flabbi, Luca - 2012

ignoring the household as unit of decision-making has relevant empirical consequences. In estimation, the individual search … specification implies gender wage offers differentials 200% larger than the household search specification. In the application, the … individual search specification implies gender differentials in lifetime utility inequality 74% larger. The results of our policy …

Persistent link: https://www.econbiz.de/10013099113

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

Household Bargaining and the Design of Couples' Income Taxation

Cremer, Helmuth - 2015

This paper studies the design of couples' income taxation when consumption and labor supply decisions within the couple are made by maximizing a weighted sum of the spouses' utilities; bargaining weights are given but specific to each couple. Information structure and labor supply decisions...

Persistent link: https://www.econbiz.de/10013028159

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