effect of tax-benefit policies. We simulate this effect in the framework of a collective model of labor supply when shifting … from a joint to an individual taxation system in France. We show that the net-of-tax relative earning potential of the wife … sensitivity analysis shows that the collective model would be required if the tax reform was both radical and of extended scope. …

In this paper, we analyze the impact of a tax policy change on social welfare by using jointly a collective model of … unobserved dimensions related to effort or intensity at work. We simulate an extended version of the British Working Family Tax …

external threat points (divorce) into the microsimulation of tax policy reforms in France. Following the suggestion of McElroy … analysis is provided in order to examine the various implications from using the cooperative model for tax policy analysis and …

income with respect to the net-of-tax rate, i.e., one minus the marginal tax rate. We offer new evidence on this matter by … making use of a large panel of Swedish tax payers over the period 1991-2002. Changes in statutory tax rates as well as … discretionary changes in tax bracket thresholds provide exogenous variations in tax rates that can be used to identify income …

compare Germany to many other European countries and to investigate the impact of tax reforms on poverty and richness. Using …

induced by unemployment insurance. The model features a detailed specification of the tax and transfer system, including … of revenue neutral tax and transfer reforms also favors a reduction in the entitlement period. …

in Georgia following a drastic tax reform in 2005. The first method is a currency demand approach based on macro level …-employed households appear very similar before the tax reform and show minimal adjustment in income reporting in the post-reform period …

, including the tax rates. Fathers of these individuals are first-generation immigrants who migrated from 81 different countries …

large-scale field experiment in collaboration with Uruguay's tax authority to address this question. We sent letters to 20 … significant effect on tax compliance but in a manner that was inconsistent with Allingham and Sandmo (1972). Our findings are … neglect. According to this model, audits may deter tax evasion in the same way that scarecrows frighten off birds. …