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This paper examines the response of husbands' and wives' earnings to a tax reform in which husbands' and wives' tax … analyze the impact of the large Swedish tax reform of 1990-1. I find that in response to a compensated fall in one spouse …'s tax rate, that spouse's earned income rises, and the other spouse's earned income also rises. I test and reject a set of …
Persistent link: https://www.econbiz.de/10013133938
can be explained by public policy, focusing on the tax treatment of the female partner and on access to high quality … presence of pre-school children, in combination with the tax treatment of the second earner's income and the cost of bought …
Persistent link: https://www.econbiz.de/10012784078
This paper applies the theory of relational contracts to a model in which a couple decides whether to marry or cohabit, how many children to have and subsequently whether to stay together or separate. We make precise the idea that cooperation in a household can be supported by self interest....
Persistent link: https://www.econbiz.de/10010363961
changes on the intrahousehold allocation of income. We also simulate the consequences of a policy change in the tax system. We … spouses. These differences in outcomes have consequences for the evaluation of policy changes in the tax system and shed light …
Persistent link: https://www.econbiz.de/10011376279
changes on the intrahousehold allocation of income. We also simulate the consequences of a policy change in the tax system. We … spouses. These differences in outcomes have consequences for the evaluation of policy changes in the tax system and shed light …
Persistent link: https://www.econbiz.de/10011376311
changes on the intrahousehold allocation of income. We also simulate the consequences of a policy change in the tax system. We … spouses. These differences in outcomes have consequences for the evaluation of policy changes in the tax system and shed light …
Persistent link: https://www.econbiz.de/10013001641
changes on the intrahousehold allocation of income. We also simulate the consequences of a policy change in the tax system. We … spouses. These differences in outcomes have consequences for the evaluation of policy changes in the tax system and shed light …
Persistent link: https://www.econbiz.de/10013013073
changes on the intrahousehold allocation of income. We also simulate the consequences of a policy change in the tax system. We … spouses. These differences in outcomes have consequences for the evaluation of policy changes in the tax system and shed light …
Persistent link: https://www.econbiz.de/10013012802
household model of labor supply that focuses on tax policy effects. Our distribution functions are derived under minimal … identification based on tax reforms. In our empirical application on U.S. panel data from 1980 to 2006, we provide a deepened … understanding of how the configuration of the tax system affects the distribution of transitions between combinations of spouse …
Persistent link: https://www.econbiz.de/10011800753