benefits to the taxpayers. We ran this experiment in three different countries, Canada, France, and Germany, to test whether …-effort game that vary in the degree of redistribution. At one extreme, the Leviathan scenario, where no tax revenue is … there may exist any country differences in attitude toward taxation and redistribution. We find that effort is significantly …

's. Tax policy simulations suggest that moving from joint taxation for married couples to separate taxation of each spouse …We study the impact of income taxation on both partners' allocation of time to market work and unpaid house work in … seven market work intervals and seven house work intervals for each partner. The model is estimated using data for France …

women using data from the Survey of Labour and Income Dynamics 1996-2005. We use the Canadian Tax and Credit Simulator … (CTaCS) and detailed information on the structure of income at the household level to compute the marginal tax rates faced by … each individual. We then use these marginal tax rates to compute net own-wage, spouse-wage, and non-labour income. We show …

, differences in mothers' employment patterns can partly be explained by the different tax systems: While Germany has a system of …Labor force participation rates of mothers in Austria and Germany are similar, however full-time employment rates are … in the tax transfer-system, we perform a comparative micro simulation exercise. After estimating structural labor supply …

, differences in mothers' employment patterns can partly be explained by the different tax systems: While Germany has a system of …Labor force participation rates of mothers in Austria and Germany are similar, however full-time employment rates are … in the tax transfer system, we perform a comparative micro simulation exercise. After estimating structural labor supply …

, differences in mothers? employment patterns can partly be explained by the different tax systems: While Germany has a system of …Labor force participation rates of mothers in Austria and Germany are similar, however full-time employment rates are … in the tax transfersystem, we perform a comparative micro simulation exercise. After estimating structural labor supply …

it spans over four decades and includes a large number of tax reform episodes, with tax rate variation arising both from …

current tax-transfer systems, and study the welfare effects of small reforms that change the relative taxation of spouses. By …This paper presents an evaluation of the tax-transfer treatment of married couples in 15 EU countries using the EUROMOD … microsimulation model. First, we show that many tax-transfer schemes in Europe feature negative jointness defined as a situation where …

current tax-transfer systems, and study the welfare effects of small reforms that change the relative taxation of spouses. By …This paper presents an evaluation of the tax-transfer treatment of married couples in 15 EU countries using the EUROMOD … microsimulation model. First, we show that many tax-transfer schemes in Europe feature negative jointness defined as a situation where …

Most empirical studies on the impact of labour income taxation on the labour supply behaviour of households use a … unitary modelling approach. In this paper we empirically analyze income taxation and the choice of working hours by combining … changes on the income sharing between husband and wife. We also simulate the consequences of a policy change in the tax system …