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Optimal Taxation, Child Care and Models of the Household
Apps, Patricia; Rees, Ray - Institute for the Study of Labor (IZA) - 2012
This paper presents for the first time the properties of optimal piecewise linear tax systems for two-earner households, based on joint and individual incomes respectively. A key contribution is the analysis of the interaction of second earner wage differences, variation in prices of bought-in...
Persistent link: https://www.econbiz.de/10010570791
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Optimal Taxation, Child Care and Models of the Household
Apps, Patricia; Rees, Ray - Research School of Economics, College of Business and … - 2012
This paper presents for the .rst time the properties of optimal piece-wise linear tax systems for two-earner households, based on joint and individual incomes respectively. A key contribution is the analysis of the interaction of second earner wage di¤erences, variation in prices of bought-in...
Persistent link: https://www.econbiz.de/10011079132
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Capital Income Taxation and the Mirrlees Review
Apps, Patricia; Rees, Ray - Institute for the Study of Labor (IZA) - 2012
The Mirrlees Review of the UK tax system, together with its companion volume of research papers, can be expected to influence future discussions of tax reform. Indeed, this can already be recognised in the Henry Review. As far as income taxation is concerned, the most substantive recommendation...
Persistent link: https://www.econbiz.de/10010552954
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Capital Income Taxation and the Mirrlees Review
Apps, Patricia; Rees, Ray - Research School of Economics, College of Business and … - 2012
The Mirrlees Review of the UK tax system, together with its companion volume of research papers, can be expected to influence future discussions of tax reform. Indeed, this can already be recognised in the Henry Review. As far as income taxation is concerned, the most substantive recommendation...
Persistent link: https://www.econbiz.de/10011079147
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Optimal Taxation, Child Care and Models of the Household
Apps, Patricia; Rees, Ray - CESifo - 2014
This paper presents the properties of optimal piecewise linear tax systems for two-earner households, based on joint and individual incomes respectively. A key contribution is the analysis of the interaction between second earner wage differences, variation in the price of child care and...
Persistent link: https://www.econbiz.de/10010877775
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Gender Bias in Tax Systems Based on Household Income
Andrienko, Yuri; Apps, Patricia; Rees, Ray - Institute for the Study of Labor (IZA) - 2014
The assumption that household income is strongly and positively correlated with a household's real standard of living provides the basis for the joint taxation of families, which has the effect of discriminating against married women as second earners. This paper shows, in the context of a model...
Persistent link: https://www.econbiz.de/10011095500
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Subsidies on low skilled's social security contributions: the case of Belgium
Dagsvik, John; Orsini, Kristian; Jia, Zhiyang - Centrum voor Economische Studiën, Faculteit Economie … - 2008
Belgium is characterised by a comparatively high tax wedge. Starting from the end of the 90’s there has been a growing concern over the effect of high labour costs on the employment of low skilled workers. One of the most innovative measures implemented by the federal government is the...
Persistent link: https://www.econbiz.de/10005200728
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Taxing the Labor Income of Spouses
Auer, Ludwig von; Büttner, Bettina - In: Journal of Institutional and Theoretical Economics (JITE) 162 (2006) 2, pp. 291-308
This study investigates the consequences of revenue-neutral tax reforms on the members of two-person households. The model employed has individual utility functions for household members and allows for household production. General conditions are derived specifying when such tax reforms are...
Persistent link: https://www.econbiz.de/10005764346
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A Collective Retirement Model : Identification and Estimation in the Presence of Externalities
Michaud, P.C.; Vermeulen, F.M.P. - Tilburg University, Center for Economic Research - 2004
We study the labor supply dynamics of elderly couples by means of a structural collective model.The model allows for general externalities with respect to spouses leisure.Preferences and the intrahousehold bargaining process are identified by using panel data with couples and individuals who...
Persistent link: https://www.econbiz.de/10011092793
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Low Fertility of Highly Educated Women: The Impact of Child Care Infrastructure
Schrage, Andrea - Wirtschaftswissenschaftliche Fakultät, Universität … - 2007
Zeit wenn externe Kinderbetreuung in Anspruch genommen werden. Zweitens ist das Bildungsniveau in einer … werden auch Skalenerträge in der häuslichen Kinderbetreuung berücksichtigt. Bessere Vereinbarkeit zwischen beruflichen und … familiären Verpflichtungen erhöht das Arbeitsangebot, die Nachfrage gebildeter Frauen nach Kindern, und die Anreize in Bildung zu …
Persistent link: https://www.econbiz.de/10005607524