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-- Chapter 6. The fiscal treatment of family size: a further look -- Chapter 7. The tax treatment of children when parents act non …This book reflects the reality of most taxpayers. It provides a comprehensive and up-to-date treatment of optimal tax … homogeneous way. The author adopts a household production approach to allow a critical understanding of the way tax policy impacts …
Persistent link: https://www.econbiz.de/10014250275
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should also note the impact of tax policy on housework time and consider ways to reduce the distortions caused by sales and …
Persistent link: https://www.econbiz.de/10011430529
should also note the impact of tax policy on housework time and consider ways to reduce the distortions caused by sales and …
Persistent link: https://www.econbiz.de/10012222384
Persistent link: https://www.econbiz.de/10003383766
This paper focuses on the time allocation of spouses and the impact of economic variables. We present a stylized model of the time allocation of spouses to illustrate the expected impact of wages and non-labour income. The empirical model simultaneously specifies three time-use choices -paid...
Persistent link: https://www.econbiz.de/10011377045
The implementation of Gary Becker's (1965) time allocation model is hampered by the fact that values of the different time uses are usually not observed. In practice, one often assumes that the value of time is uniform across time uses by using market wages. This approach implies a fundamental...
Persistent link: https://www.econbiz.de/10010513450
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This paper uses the natural experiment of a large imbalance between men and women of marriageable age in Taiwan in the 1960s to test the hypothesis that higher sex ratios lead to husbands (wives) having a lower (higher) share of couple's time in leisure and higher (lower) share of the couple's...
Persistent link: https://www.econbiz.de/10011308983
Economists have previously suggested that gains from marriage can be generated by complementarities in production (gains from specialization and exchange) or by complementarities in consumption (gains from joint consumption of household public goods and joint time consumption). This paper uses...
Persistent link: https://www.econbiz.de/10010229530