Gender Based Taxation (GBT) satisfies Ramsey´s optimal criterion by taxing less the moreelastic labor supply of (married) women. This holds when different elasticities between menand women are taken as exogenous and primitive...

We show that, contrary to widespread belief, low-pay workers do not generally prefer that theminimum wage rate be increased until the labor demand is unitary elastic...

Between the years 1996 and 2003, a series of amendments were made to the Tax ReformAct of 1986 (TRA86) that gradually increased the tax credit for health insurance purchases bythe self-employed from 25 to 100 percent. We study how these changes in the tax code haveinfluenced the likelihood that...

We propose a new nonparametric approach to estimate the production function for housing. Our estimation treats output as a latent variable and relies on the first-order condition for profit maximisation with respect to non-land inputs by competitive house builders. For parcels of a given size,...

We propose a new nonparametric approach to estimate the production function for housing. Our estimation treats output as a latent variable and relies on the first order condition for profit maximisation with respect to nonland inputs by competitive house builders. For parcels of a given size, we...