Does joint taxation disadvantage women? To answer that question, this paper begins byreviewing unitary and bargaining models of intrafamily allocation, and then discusses thedeterminants of "bargaining power" in a world without taxes...

We build a theoretical model to study whether a minimum wage can be welfare-improving if itis implemented in conjunction with an optimized nonlinear income tax. We consider this issuein a framework where search frictions on the labor market generate unemployment. Workersdiffer in productivity...

Die Einbindung von Steuern in betriebswirtschaftlichePlanungsmodelle ist Standard in der modernen Investitionsrechnung. Allerdingsstellt sich die Frage der zu berücksichtigen steuerlichen Einzelvorschriften unddamit die Frage der optimalen Komplexität von Entscheidungsmodellen. DerBeitrag...

We estimate the responses of gross labor earnings with respect to marginal and average netof-tax rates in France over the period 2003-2006. We exploit a series of reforms to theincome-tax and the payroll-tax schedules that affect individuals who earn less than twice theminimum wage. Our estimate...

In this paper we provide an overview of the literature relating labour supply to taxes and welfare benefits with a focus on presenting the empirical consensus. We begin with a basic continuous hours model, where individuals have completely free choice over their hours of work. We then consider...

Recent research on the behavioral effects of income taxes has to a large extent focused onthe elasticity of taxable income with respect to the net-of-tax rate, i.e., one minus themarginal tax rate. We offer new evidence on this matter by making use of a large panel ofSwedish tax payers over the...

This paper extends previous research about the determinants of reservation wages byanalysing the effect of progressive income taxation on the ratio between reservation and netmarket wages...

Given its significance in practice, piecewise linear taxation has received relatively littleattention in the literature. This paper offers a simple and transparent analysis of its maincharacteristics. We fully characterize optimal tax parameters for the cases in which budgetsets are convex and...

This paper analyses how competition over rebates for customer loyalty across product lines affects firms` pricing and consumers generally. If buyers incur firm specific costs or have shop specific tastes then competitive loyalty discounts lower consumer surplus overall and raise profits - the...