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introduce either taxation or rationing. Each treatment is subjected to two conditions: the burden of the deficit is either …-riding. Individualized taxation brings the voluntary contributions closer to the optimum while uniform rationing appears to be the worst …
Persistent link: https://www.econbiz.de/10010268361
utility distribution, and then apply the model to examine the effects of a move from joint to individual taxation. We show …
Persistent link: https://www.econbiz.de/10010269303
. The results suggest that countries with individual rather than joint taxation, and which support families through improved …
Persistent link: https://www.econbiz.de/10010262610
We use micro data from the U.S. Internal Revenue Service to document how households' tax liabilities vary with income, marital status and the number of dependents. We report facts on the distributions of average and marginal taxes, properties of the joint distributions of taxes paid and income,...
Persistent link: https://www.econbiz.de/10010278342
We analyze the effects of taxation in two-sided matching markets where agents have heterogeneous preferences over … weakly increasing in the tax rate under linear taxation if each worker has negative non-pecuniary utility of working. We …
Persistent link: https://www.econbiz.de/10012270006
We develop a two-sided multidimensional matching model of the market for CEOs that allows for both pecuniary and non-pecuniary (amenity) compensation. The model is estimated by maximum likelihood estimation using matched CEO-firm data from Denmark. We show that CEOs have preferences for building...
Persistent link: https://www.econbiz.de/10012882379
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/10010398243
current system of taxation, setting a proportional tax rate on married females equal to 4% (8%) increases output and married …
Persistent link: https://www.econbiz.de/10010280681
This series publishes recent research on the economic effects of taxation and government expenditure programs, as well …
Persistent link: https://www.econbiz.de/10005233362
This series presents recent research on the effects of taxation on economic performance and analyses of the effects of … this volume include Medicare reform, taxation and telecommunications, tax incentives for higher education, incentive …
Persistent link: https://www.econbiz.de/10005233369