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Capital Income Taxation and the Mirrlees Review
Apps, Patricia; Rees, Ray - Institute for the Study of Labor (IZA) - 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/10010552954
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Optimal Taxation, Child Care and Models of the Household
Apps, Patricia; Rees, Ray - Institute for the Study of Labor (IZA) - 2012
This paper presents for the first time the properties of optimal piecewise linear tax systems for two-earner households, based on joint and individual incomes respectively. A key contribution is the analysis of the interaction of second earner wage differences, variation in prices of bought-in...
Persistent link: https://www.econbiz.de/10010570791
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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
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Optimal taxation, child care and models of the household
Apps, Patricia; Rees, Ray - 2012
This paper presents for the first time the properties of optimal piecewise linear tax systems for two-earner households, based on joint and individual incomes respectively. A key contribution is the analysis of the interaction of second earner wage differences, variation in prices of bought-in...
Persistent link: https://www.econbiz.de/10010287625
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The Taxation of Couples
Apps, Patricia; Rees, Ray - Institute for the Study of Labor (IZA) - 2007
This paper is concerned with the question of how couples should be taxed. One reason for the importance of this issue is simply that the overwhelming majority of individuals live in households formed around couples, and so it could be argued that empirically, this is the single most important...
Persistent link: https://www.econbiz.de/10005762100
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The Ability Gradient in Bunching
Bastani, Spencer; Waldenström, Daniel - 2020
We analyze the relationship between cognitive ability and bunching in the context of a large and salient kink point of the Swedish income tax schedule. Using population-wide register data from the Swedish military enlistment and administrative tax records, we find that high-ability individuals...
Persistent link: https://www.econbiz.de/10012207822
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Family Bargaining and Taxes: A Prolegomenon to the Analysis of Joint Taxation
Pollak, Robert A. - Institute for the Study of Labor (IZA) - 2007
Does joint taxation disadvantage women? To answer that question, this paper begins by reviewing unitary and bargaining … models of intrafamily allocation, and then discusses the determinants of "bargaining power" in a world without taxes. It … argues that wage rates rather than earnings are determinants of bargaining power, and then argues that productivity in …
Persistent link: https://www.econbiz.de/10005822849
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Gender Based Taxation and the Division of Family Chores
Alesina, Alberto; Karabarbounis, Loukas; Ichino, Andrea - Institute for the Study of Labor (IZA) - 2007
the allocation of home duties. GBT changes spouses’ implicit bargaining power and induces a more balanced allocation of …
Persistent link: https://www.econbiz.de/10005822616
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Long-Term Care and Lazy Rotten Kids
Cremer, Helmuth; Roeder, Kerstin - Institute for the Study of Labor (IZA) - 2013
commitments (which rules out efficient bargaining). The model is based on Becker's "rotten kid" specification except that it …
Persistent link: https://www.econbiz.de/10010884141
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Long-Term Care and Lazy Rotten Kids
Cremer, Helmuth; Roeder, Kerstin - 2013
commitments (which rules out efficient bargaining). The model is based on Becker's rotten kid specification except that it …
Persistent link: https://www.econbiz.de/10010329150