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In dit finale advies bespreken de auteur de clausule die voorziet in toebedeling van het gemeenschappelijk vermogen aan een bepaalde echtgenoot ongeacht de oorzaak van ontbinding. De auteurs komen tot de conclusie dat deze clausule niet leidt tot belastbaarheid op grond van artiken 5 W.Succ. In...
Persistent link: https://www.econbiz.de/10014153876
show substantial bonuses for married couples and four exhibit marriage penalties. On a micro level, we find that these … marriage bonuses/penalties differ substantially across household types and income. From a policy point of view, our results … suggest that the abolishment of marriage-related tax-benefit components in countries with marriage bonuses would leave some …
Persistent link: https://www.econbiz.de/10012599547
We examine how a paid parental leave reform causally affected families' living arrangements. The German reform we examine replaced a means-tested benefit with a universal transfer paid out for a shorter period. Combining a regression discontinuity with a difference-in-differences design, we find...
Persistent link: https://www.econbiz.de/10011865164
show substantial bonuses for married couples and four exhibit marriage penalties. On a micro level, we find that these … marriage bonuses/penalties differ substantially across household types and income. From a policy point of view, our results … suggest that the abolishment of marriage-related tax-benefit components in countries with marriage bonuses would leave some …
Persistent link: https://www.econbiz.de/10012593834
Persistent link: https://www.econbiz.de/10013367305
of marriage-related tax-benefit instruments on the labour supply of married couples. For each married partner, we … estimate their individual marginal effective tax rate and net replacement rate before and after marriage. We show that the … marriage bonus, which is economically significant in eight European countries, decreases the work incentives for women and …
Persistent link: https://www.econbiz.de/10013329772
of marriage-related tax-benefit instruments on the labour supply of married couples. For each married partner, we … estimate their individual marginal effective tax rate and net replacement rate before and after marriage. We show that the … marriage bonus, which is economically significant in eight European countries, decreases the work incentives for women and …
Persistent link: https://www.econbiz.de/10013342271
Persistent link: https://www.econbiz.de/10014636003
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