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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
We provide a methodology to study the role of market distortions on the emergence of indeterminacy and bifurcations. Most of the specific market imperfections considered in the related literature are particular cases of our framework. Comparing them we obtain several equivalence results in terms...
Persistent link: https://www.econbiz.de/10010278392
We evaluate reforms to the U.S. tax system in a dynamic setup with heterogeneous married and single households, and with an operative extensive margin in labor supply. We restrict our model with observations on gender and skill premia, labor force participation of married females across skill...
Persistent link: https://www.econbiz.de/10010268821
Taxation data have been used to create long-run series for the distribution of top incomes in quite a number of …
Persistent link: https://www.econbiz.de/10010270632
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
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
We suggest the first large-scale international comparison of labor supply elasticities for 17 European countries and the US, separately by gender and marital status. Measurement differences are netted out by using a harmonized empirical approach and comparable data sources. We find that own-wage...
Persistent link: https://www.econbiz.de/10010287662
Taxation data have been used to create long-run series for the distribution of top incomes in quite a number of …
Persistent link: https://www.econbiz.de/10008506080
from a joint to an individual taxation system in France. We show that the net-of-tax relative earning potential of the wife …
Persistent link: https://www.econbiz.de/10010262182