Showing 1 - 10 of 13
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
effect of profit taxation (as a measure of investment incentives) and an index of hiring and firing costs (proxying exit … manufacturing is negatively affected by the level of profit taxation and exit costs. Hence, if countries want to attract FDI it may …
Persistent link: https://www.econbiz.de/10010265567
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
Most empirical studies on the impact of labour income taxation on the labour supply behaviour of households use a … unitary modelling approach. In this paper we empirically analyze income taxation and the choice of working hours by combining …
Persistent link: https://www.econbiz.de/10010269394
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 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
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
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