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Fixed-term employment and fertility : theory and evidence from German micro data ; conference paper

Auer, Wolfgang; Danzer, Natalia; Rainer, Helmut - 2013

In Germany, it has become conventional wisdom that the economic uncertainty associated fixed-term employment contracts prevents young couples from realizing their desire to have children. From a research perspective, it is however far from clear whether fixed-term contracts are the obstacle to...

Persistent link: https://www.econbiz.de/10010339875

On the Optimality of Joint Taxation for Non-Cooperative Couples

Meier, Volker; Rainer, Helmut - CESifo - 2010

We present a non-cooperative model of a family’s time allocation between work and a home-produced public good, and examine whether the income tax should apply to couples or individuals. While tax-induced labor supply distortions lead to overprovision of the public good, spouses’ failure to...

Persistent link: https://www.econbiz.de/10008511612

Unintended Consequences of Welfare Reform: The Case of Divorced Parents

Francesconi, Marco; Rainer, Helmut; Klaauw, Wilbert van der - Centre for Research into Industry, Enterprise, Finance … - 2009

This paper formulates a model to examine the effects of changes in tax-benefit policy on the behavior of divorced parents and the well-being of children in single-parent households. Noncustodial parents choose the level of a child support payment to transfer to custodians. These, in turn, decide...

Persistent link: https://www.econbiz.de/10005807933

Beyond Ramsey: Gender-Based Taxation with Non-Cooperative Couples

Meier, Volker; Rainer, Helmut - CESifo - 2012

allocation between market work and providing a household public good. We find that the optimal structure of differential taxation … by gender is solely determined by spouses’ relative marginal rates of substitution between the public household good and … valuation of the public household good should be taxed at a higher rate. If these valuations are identical, a comparative …

Persistent link: https://www.econbiz.de/10010584285

On the optimality of joint taxation for noncooperative couples

Meier, Volker; Rainer, Helmut - In: Labour Economics 19 (2012) 4, pp. 633-641

We present a noncooperative model of a family's time allocation between work and a home-produced public good, and examine whether the income tax should apply to couples or individuals. While tax-induced labor supply distortions lead to overprovision of the public good, spouses' failure to...

Persistent link: https://www.econbiz.de/10010594886

Daddy Months

Meier, Volker; Rainer, Helmut - CESifo - 2014

We consider a bargaining model in which husband and wife decide on the allocation of time and disposable income. Since her bargaining power would go down otherwise more strongly, the wife agrees to have a child only if the husband also leaves the labor market for a while. The daddy months...

Persistent link: https://www.econbiz.de/10010948876

On the Optimality of Joint Taxation for Non-Cooperative Couples

Meier, Volker; Rainer, Helmut - Verein für Socialpolitik - VfS - 2011

We present a non-cooperative model of a family's time allocation between work and a home-produced public good, and examine whether the income tax should apply to couples or individuals. While tax-induced labor supply distortions lead to overprovision of the public good, spouses' failure to...

Persistent link: https://www.econbiz.de/10010957274

Beyond Ramsey: Gender-Based Taxation with Non-Cooperative Couples

Meier, Volker; Rainer, Helmut - Verein für Socialpolitik - VfS - 2013

allocation between market work and providing a household public good. We find that the optimal structure of differential taxation … by gender is solely determined by spouses' relative marginal rates of substitution between the public household good and … valuation of the public household good should be taxed at a higher rate. If these valuations are identical, a comparative …

Persistent link: https://www.econbiz.de/10010957937

Fixed-term Employment and Fertility: Theory and Evidence from German Micro Data

Auer, Wolfgang; Danzer, Natalia; Rainer, Helmut - Verein für Socialpolitik - VfS - 2013

Persistent link: https://www.econbiz.de/10010958181

Pigou Meets Ramsey: Gender-Based Taxation with Non-Cooperative Couples

Meier, Volker; Rainer, Helmut - ifo Leibniz-Institut für Wirtschaftsforschung an der … - 2014

This paper explores the implications of gender-based income taxation in a noncooperative model of household behavior …-cooperative household equilibrium. We find that the first-best Pigou tax rules are solely determined by spouses’ relative marginal rates of … substitution between the public household good and private consumption. Breaking down this eneral rule into the primitives of …

Persistent link: https://www.econbiz.de/10010777162