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Labor earnings respond differently to income-tax and to payroll-tax reforms
Lehmann, Etienne; Marical, François; Rioux, Laurence - 2011
We estimate the responses of gross labor earnings with respect to marginal and average net-of-tax rates in France over the period 2003-2006. We exploit a series of reforms to the income-tax and the payroll-tax schedules that affect individuals who earn less than twice the minimum wage. Our...
Persistent link: https://www.econbiz.de/10010282442
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An evaluation of the tax-transfer treatment of married couples in European countries
Immervoll, Herwig; Kleven, Henrik Jacobsen; Kreiner, … - 2009
This paper presents an evaluation of the tax-transfer treatment of married couples in 15 EU countries using the EUROMOD microsimulation model. First, we show that many tax-transfer schemes in Europe feature negative jointness defined as a situation where the tax rate on one person depends...
Persistent link: https://www.econbiz.de/10010269306
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Income taxation in an empirical collective household labour supply model with discrete hours
Bloemen, Hans G. - 2010
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 the collective approach for household behaviour and the...
Persistent link: https://www.econbiz.de/10010269394
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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 households with two adults. We estimate a structural household utility model in which the marginal utilities of leisure and house work of both partners are modelled as random...
Persistent link: https://www.econbiz.de/10010277031
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Gambling and the use of credit: an individual and household level analysis
Brown, Sarah; Dickerson, Andy; McHardy, Jolian; Taylor, Karl - 2010
use of credit, at the individual and household level using representative pooled cross-section data drawn from the UK … Expenditure and Food Surveys (EFS), 2001 to 2007. Gambling and the use of credit are shown to be positively correlated at the … between gambling and the use of credit is remarkably stable across household income. In addition to our household level …
Persistent link: https://www.econbiz.de/10010271301
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Gender, time use and public policy over the life cycle
Apps, Patricia; Rees, Ray - 2005
In this paper we compare gender differences in the allocation of time to market work, domestic work, child care, and leisure over the life cycle. Time use profiles for these activity categories are constructed on survey data for three countries: Australia, the UK and Germany. We discuss the...
Persistent link: https://www.econbiz.de/10010267563
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Labour supply and taxes
Meghir, Costas; Phillips, David - 2008
In this paper we provide an overview of the literature relating labour supply to taxes and welfare benefits with a focus on presenting the empirical consensus. We begin with a basic continuous hours model, where individuals have completely free choice over their hours of work. We then consider...
Persistent link: https://www.econbiz.de/10010268568
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Labour supply as a buffer: Evidence from UK households
Benito, Andrew; Saleheen, Jumana - 2012
This paper examines labour supply adjustment - both hours worked and participation decisions. We focus on the response of each to financial shocks, employing data from the BHPS. Estimated responses are broadly consistent with models of self-insurance that incorporate labour supply flexibility....
Persistent link: https://www.econbiz.de/10010282157
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Maternal gender role attitudes, human capital investment, and labour supply of sons and daughters
Johnston, David W.; Schurer, Stefanie; Shields, Michael A. - 2012
Using data from the 1970 British Cohort Study, we investigate the role of maternal gender role attitudes in explaining the differential educational expectations mothers have for their daughters and sons, and consequently their children's later educational outcomes and labour supply. We find that...
Persistent link: https://www.econbiz.de/10010284009
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Capital income taxation and the mirrlees review
Apps, Patricia; Rees, Ray - 2012
The Mirrlees Review of the UK tax system, together with its companion volume of research papers, can be expected to influence future discussions of tax reform. Indeed, this can already be recognised in the Henry Review. As far as income taxation is concerned, the most substantive recommendation...
Persistent link: https://www.econbiz.de/10010287613