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On Modeling Household Labor Supply with Taxation

Bargain, Olivier - 2005

Discrete-choice models provide a simple way of representing utility-maximizing labor supply decisions in the presence of highly nonlinear and possibly non-convex budget constraints. Thus, it is not surprising that they are so extensively used for ex-ante evaluation of taxbenefit reforms. The...

Persistent link: https://www.econbiz.de/10010262185

Taxation, aggregates and the household

Guner, Nezih; Kaygusuz, Remzi; Ventura, Gustavo - 2008

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

The distribution of top incomes in five Anglo-Saxon countries over the twentieth century

Atkinson, Anthony B.; Leigh, Andrew - 2010

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

Does income taxation affect partners' household chores?

van Soest, Arthur; Stancanelli, Elena G. F. - 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/10010277031

Income taxation of US households: Basic facts

Guner, Nezih; Kaygusuz, Remzi; Ventura, Gustavo - 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/10010278342

Taxing women: A macroeconomic analysis

Guner, Nezih; Kaygusuz, Remzi; Ventura, Gustavo - 2011

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

Comparing labor supply elasticities in Europe and the US: New results

Bargain, Olivier; Orsini, Kristian; Peichl, Andreas - 2012

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

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

Self-Selection, Immigrant Public Finance Performance and Canadian Citizenship

DeVoretz, Don J.; Pivnenko, Sergiy - 2005

This paper consists of two parts focusing on the immigrant?s decision to acquire Canadian citizenship, and her subsequent performance as a taxpayer and recipient of public finance transfers. Our results support the view that selectivity bias appears in Canadian immigrant citizenship decisions...

Persistent link: https://www.econbiz.de/10010262189

A comparison of the poverty impact of transfers, taxes and market income across five OECD countries

Bibi, Sami; Duclos, Jean-Yves - 2008

This paper compares the poverty reduction impact of income sources, taxes and transfers across five OECD countries. Since the estimation of that impact can depend on the order in which the various income sources are introduced into the analysis, it is done by using the Shapley value. Estimates...

Persistent link: https://www.econbiz.de/10010269203