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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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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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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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The impact of income taxation on the ratio between reservation and market wages and the incentives for labour supply
Caliendo, Marco; Gambaro, Ludovica; Haan, Peter - 2007
This paper extends previous research about the determinants of reservation wages by analysing the effect of progressive income taxation on the ratio between reservation and net market wages. Based on micro data for Germany (SOEP) we show that joint income taxation in Germany which discriminates...
Persistent link: https://www.econbiz.de/10010268084
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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
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Optimal income taxation of married couples: an empirical analysis of joint and individual taxation
Haan, Peter; Navarro, Dolores - 2008
In this paper we develop a discrete model of optimal taxation of married couples and empirically discuss the optimality of income taxation for this group. To this end, we derive the social welfare function which guarantees that joint taxation of married couples is optimal. We will contrast this...
Persistent link: https://www.econbiz.de/10010269138
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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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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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Employment Effects of the Earned Income Tax Credit: Taking the Long View
Schanzenbach, Diane Whitmore; Strain, Michael R. - 2020
The Earned Income Tax Credit (EITC) is the cornerstone U.S. anti-poverty program, typically lifting over 5 million … EITC contains strong incentives for non-workers to become employed. Most of the existing economics literature focuses on … federal EITC expansions in the 1980s and 1990s. This paper takes a longer view, studying all federal expansions since the …
Persistent link: https://www.econbiz.de/10012322617
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The effects of EITC payment expansion on maternal smoking
Averett, Susan L.; Wang, Yang - 2012
The Earned Income Tax Credit (EITC) is the largest anti-poverty program in the U.S. In 1993, the EITC benefit levels …
Persistent link: https://www.econbiz.de/10010283948