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Does Income Taxation Affect Partners' Household Chores?
van Soest, Arthur; Stancanelli, Elena G. F. - Institute for the Study of Labor (IZA) - 2010
We study the impact of income taxation on both partners' allocation of time to market work and unpaid house work in …'s. Tax policy simulations suggest that moving from joint taxation for married couples to separate taxation of each spouse … would go a small step in the direction of equalizing market and non-market work of spouses. Selective taxation with smaller …
Persistent link: https://www.econbiz.de/10008466012
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Fertility, Female Labor Supply and Public Policy
Apps, Patricia; Rees, Ray - Institute for the Study of Labor (IZA) - 2001
. The results suggest that countries with individual rather than joint taxation, and which support families through improved …
Persistent link: https://www.econbiz.de/10005761900
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Individual Responsibility and the Funding of Collective Goods
Lévy-Garboua, Louis; Villeval, Marie Claire; … - Institute for the Study of Labor (IZA) - 2007
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/10005762105
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Minimum Wages, Minimum Labour Costs and the Tax Treatment of Low-Wage Employment
Immervoll, Herwig - Institute for the Study of Labor (IZA) - 2007
effects of taxation on both labour costs and the net income of employees. This paper presents estimates of the tax burdens …
Persistent link: https://www.econbiz.de/10005762172
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Taxation and Internal Migration: Evidence from the Swiss Census Using Community-Level Variation in Income Tax Rates
Liebig, Thomas; Puhani, Patrick A.; Sousa-Poza, Alfonso - Institute for the Study of Labor (IZA) - 2006
We investigate the relationship between income tax rate variation and internal migration for the unique case of Switzerland, whose system of determining tax rates primarily at the community level results in enough variation to permit analysis of their influence on migration. Specifically, using...
Persistent link: https://www.econbiz.de/10005762289
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Income Taxation of U.S. Households: Basic Facts
Guner, Nezih; Kaygusuz, Remzi; Ventura, Gustavo - Institute for the Study of Labor (IZA) - 2011
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/10008854769
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Is the Collective Model of Labor Supply Useful for Tax Policy Analysis? : A Simulation Exercise
Bargain, Olivier; Moreau, Nicolas - 2005
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