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Does the representation of household behavior matter for welfare analysis of tax-benefit policies? An introduction
Bargain, Olivier; Chiuri, Maria-Concetta; Laisney, François - 2006
A widely shared intuition holds that individual control over money matters forthe decision process within the household and the subsequent distribution of re-sources and welfare. As a consequence, there are good reasons to depart from theunitary model of the household and to explore the...
Persistent link: https://www.econbiz.de/10009475669
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Does taxation affect intrahousehold distribution? A simulation approach
Bargain, Olivier; Moreau, Nicolas - 2007
from a joint to an individual taxation system inFrance. We show that the net-of-tax relative earning potential of the wife …
Persistent link: https://www.econbiz.de/10009475670
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Collective models of labor supply with nonconvex budget sets and nonparticipation : a calibration approach
Bargain, Olivier; Vermeulen, Frederic; Beblo, Miriam; … - 2006
We suggest a methodology to calibrate a collective model with household-specific bargaining rules and marriage-specific preferences that incorporate leisure externalities. The empirical identification relies on the assumption that some aspects of individual preferences remain the same after...
Persistent link: https://www.econbiz.de/10009475671
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A General Model of the Behavioral Response to Taxation
Slemrod, Joel B. - 2001
taxation. …
Persistent link: https://www.econbiz.de/10009477013
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The Aches and Pains of Transition to a Consumption Tax: Can We Get There From Here?
Goldberg, Daniel S. - 2007
This article discusses probably the most significant obstacle to the adoption of a consumption tax: the negative effects on existing wealth that the transition from the income tax to most forms of a consumption tax would have. The Congressional Budget Office in its 1997 study posed the question,...
Persistent link: https://www.econbiz.de/10009432056
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Analyse eines zinsbereinigten Systems der Kapitaleinkommensbesteuerung unter besonderer Berücksichtigung von Risiko
Thalmeier, Bernd - 2002
In der vorliegenden Arbeit wird untersucht, inwieweit sich die Wirkungen eines zinsbereinigten von einem traditionellen Einkommensteuersystem unterscheiden. Neben dem Kriterium der Entscheidungsneutralität ist bei der Bewertung eines Steuersystems der mögliche Grad der Erfüllung des Kriterium...
Persistent link: https://www.econbiz.de/10009476256
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An evaluation of the capital gains tax concessions for small business
Marriage, Wayne Wilson - 2006
. The provisions are based on the landmark Review of Business Taxation. The Federal Government's intention was to remove …
Persistent link: https://www.econbiz.de/10009437997
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ESSAYS ON THE WESTERN LABOR MARKETS
Holter, Hans A - 2011
Taxation and Public Education Expenditure," I study the determinants of cross-country differences in intergenerational earnings … and earnings, which features progressive taxation, public education expenditure, and borrowing constraints among the … the child's earnings. Quantitatively, taxation is more important than education expenditure. Introducing a Danish tax …
Persistent link: https://www.econbiz.de/10009438733
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The long-run determinants of Australian income inequality
Gaston, Noel; Rajaguru, Gulasekaran - 2009
development. This article uses a measure of income inequality derived from taxation statistics and a recently proposed method for …
Persistent link: https://www.econbiz.de/10009441597
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The growth effects of corporate and personal tax rates in the OECD
Gemmell, Norman; Kneller, Richard; Sanz, Ismael - 2011
Recent aggregate tests of the impact of taxes on long-run growth rates in the OECD countries remain vulnerable to two important criticisms. First, they typically use 'an aggregate average rate, or constructed marginal rate, that probably does not affect the rate that any particular economic...
Persistent link: https://www.econbiz.de/10009441604