Similar Search Results

On the Optimality of Joint Taxation for Non-Cooperative Couples

Meier, Volker; Rainer, Helmut - 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/10010305931

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

Meier, Volker; Rainer, Helmut - 2013

This paper explores the implications of gender-based income taxation in a non-cooperative model of a couple's time 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...

Persistent link: https://www.econbiz.de/10010329400

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

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

couples to postpone parenthood. On the other hand, job uncertainty in women's mid-career lives causes couples to enter … parenthood instead of remaining voluntarily childless. We bring these theoretical predictions to data from the German Socio …, holding a fixed-term employment contract and the probability of entering parenthood are negatively correlated. When …

Persistent link: https://www.econbiz.de/10010329417

On the optimality of joint taxation for non-cooperative couples

Meier, Volker; Rainer, Helmut - 2010

Persistent link: https://www.econbiz.de/10010270532

Unintended consequences of welfare reform: the case of divorced parents

Francesconi, Marco; Rainer, Helmut; van der Klaauw, Wilbert - 2008

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/10010274406

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

Meier, Volker; Rainer, Helmut - 2014

This paper explores the implications of gender-based income taxation in a noncooperative model of household behavior. In a first step, we show how gender-based taxes can act as Pigou taxes and correct the externality induced by a non-cooperative household equilibrium. We find that the first-best...

Persistent link: https://www.econbiz.de/10010378314

Daddy Months

Meier, Volker; Rainer, Helmut - 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/10010435755

Beyond Ramsey: Gender-based taxation with non-cooperative couples

Meier, Volker; Rainer, Helmut - 2012

This paper explores the implications of gender-based income taxation in a non- cooperative model of a couple's time 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'...

Persistent link: https://www.econbiz.de/10010288714

Unintended consequences of welfare reform : the case of divorced parents

Francesconi, Marco (contributor); Rainer, Helmut (contributor) - 2008

Persistent link: https://www.econbiz.de/10003793332

On the optimality of joint taxation for non-cooperative couples

Meier, Volker; Rainer, Helmut - 2010

Persistent link: https://www.econbiz.de/10003994136