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composition within the household. -- Optimal taxation of married couples ; joint taxation ; labor supply estimation …
Persistent link: https://www.econbiz.de/10003777808
composition within the household. -- Optimal taxation of married couples ; joint taxation ; labor supply estimation …
Persistent link: https://www.econbiz.de/10003779678
In this paper we develop a discrete model of optimal taxation of married couples and empirically discuss the optimality of income taxation for this group. To this end, we derive the social welfare function which guarantees that joint taxation of married couples is optimal. We will contrast this...
Persistent link: https://www.econbiz.de/10014206666
In this paper we develop a discrete model of optimal taxation of married couples and empirically discuss the optimality of income taxation for this group. To this end, we derive the social welfare function which guarantees that joint taxation of married couples is optimal. We will contrast this...
Persistent link: https://www.econbiz.de/10013324796
Persistent link: https://www.econbiz.de/10001558544
Two traditional options for reforming Ehegattensplitting, the joint taxation of married couples with full income splitting, are de facto income splitting (Realsplitting) or individual taxation with a transferable personal allowance. However, these proposals do not significantly reduce the...
Persistent link: https://www.econbiz.de/10012301541
In this paper we compare gender differences in the allocation of time to market work, domestic work, child care, and … countries: Australia, the UK and Germany. We discuss the extent to which gender differences and life cycle variation in time use … the arrival of children, and we show that this has important implications for public policy. -- gender ; time allocation …
Persistent link: https://www.econbiz.de/10003287687
Persistent link: https://www.econbiz.de/10003268345
Persistent link: https://www.econbiz.de/10003227276
In this paper we compare gender differences in the allocation of time to market work, domestic work, child care, and … countries: Australia, the UK and Germany. We discuss the extent to which gender differences and life cycle variation in time use …
Persistent link: https://www.econbiz.de/10012784078