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Fiscal incidence when both individual welfare and family structure matter : the case of subsidization of home-care for the elderly
Mou, Haizhen; Winer, Stanley L. - 2012
-cooperative family ; cooperative family ; income pooling ; altruism ; benefit shifting ; Medical Expenditure Panel Survey ; Medicaid … the structure of the family including the altruism of children affect incidence indexes? How should fiscal shifting of the … subsidy for home care paid to the parents be defined, in budgetary or in welfare terms, and what does simulation tell us about …
Persistent link: https://www.econbiz.de/10009488846
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Fiscal incidence when family structure matters : the case of subsidization of home care for the elderly
Mou, Haizhen; Winer, Stanley L. - In: Public finance review : PFR 43 (2015) 3, pp. 373-401
Persistent link: https://www.econbiz.de/10011283027
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Fiscal Incidence When Both Individual Welfare and Family Structure Matter : The Case of Subsidization of Home-Care for the Elderly
Mou, Haizhen - 2012
the structure of the family including the altruism of children affect incidence indexes? How should fiscal shifting of the … subsidy for home care paid to the parents be defined, in budgetary or in welfare terms, and what does simulation tell us about …
Persistent link: https://www.econbiz.de/10013110810
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Capital Income Taxation and Household Production
Apps, Patricia F. - 2016
The Atkinson-Stiglitz Theorem and its extensions have been interpreted as implying that capital income should not be taxed. If, as seems reasonable on empirical grounds, we introduce production of household goods with close market substitutes, this conclusion no longer holds. We analyse optimal...
Persistent link: https://www.econbiz.de/10013001866
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Income Splitting : Is it Good for Both Partners in the Marriage?
Wrede, Matthias - 2004
This paper analyzes the effects of an income splitting system on marriage partners. The focus is on the time allocation, on investment in marriage-specific human capital and on the distribution of income within the family. Two insights are discussed in detail. First, the distribution of...
Persistent link: https://www.econbiz.de/10012786244
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Capital income taxation and household production
Apps, Patricia; Rees, Ray - 2015
The Atkinson-Stiglitz Theorem and its extensions have been interpreted as implying that capital income should not be taxed. If, as seems reasonable on empirical grounds, we introduce production of household goods with close market substitutes, this conclusion no longer holds. We analyse optimal...
Persistent link: https://www.econbiz.de/10011428699
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Fixed-effect versus random-effects meta-analysis in economics : a study of pass-through rates for alcohol beverage excise taxes
Nelson, Jon Paul - 2020
This paper compares two methods for meta-analysis: fixed-effect models and random- effects models. Both models are applied to pass-through rates of excise taxes on alcohol beverages. Using a sample of estimates from 30 primary studies, weighted means are first reported for each method and...
Persistent link: https://www.econbiz.de/10012140215
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Reforming taxes on wine and other alcoholic beverage consumption
Anderson, Kym - 2010
As part of a comprehensive review of Australias tax system, the taxes on alcoholic beverages recently came under scrutiny. In its initial response to the review in May 2010, the government chose to not change those taxes, even though the review recommended the wine tax switch from an ad valorem...
Persistent link: https://www.econbiz.de/10009419441
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What do the bingers drink? : micro-unit evidence on negative externalities and drinker characteristics of alcohol consumption by beverage types
Srivastava, Preety; Zhao, Xueyan - 2010
The recent debate on alcohol tax reform and recommendations from the Henry Tax Review in Australia have highlighted the need for quantifying externalities of excessive alcohol consumption by beverage types. This paper presents micro-level information from the Australian National Drug Strategy...
Persistent link: https://www.econbiz.de/10009419442
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A Tax Model of the Vaping Sector with Estimates for Canada
Irvine, Ian; Hampsher, Sam - 2023
This paper develops a computable disaggregated tax model of Canada's vaping sector that confronts the particular challenges associated with a market where very large tax changes are imposed or contemplated and where data are incomplete. A theoretical contribution is to determine appropriate...
Persistent link: https://www.econbiz.de/10014345890