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Making work pay : increasing labour supply of secondary earners in low income families with children
Kurowska, Anna; Myck, Michał; Wrohlich, Katharina - In: Contemporary economics 11 (2017) 2, pp. 161-170
In-work support through the tax-benefit system has proved to be an effective way of increasing the labor supply of lone mothers and first earners in couples in a number of OECD countries. At the same time, these instruments usually create negative employment incentives for secondary earners....
Persistent link: https://www.econbiz.de/10011760456
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The Optimal Earned Income Tax Credit
Regev, Eitan - 2017
In this paper we characterize the optimal linear and piecewise linear EITC schedule. In the linear framework we … derive in a lower optimal EITC. For the piecewise linear schedule, we show that in most cases the optimal schedule is a … optimal EITC compared to changes in the wage variance. Finally, we show that the main impact of an increased minimum wage on …
Persistent link: https://www.econbiz.de/10012956459
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What's best for women : gender based taxation, wage subsidies or basic income?
Colombinoa, Ugo; Narazani, Edlira - 2013
Gender based taxation (GBT) has been recently proposed as a promising policy in order to improve women's status in the labour market and within the family. We use a microeconometric model of household labour supply in order to evaluate, with Italian data, the behavioural and welfare effects of...
Persistent link: https://www.econbiz.de/10009741363
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Closing the gender gap : gender based taxation, wage subsidies or basic income?
Colombino, Ugo; Narazani, Edlira - 2018
Gender based taxation (GBT) has been recently proposed as a promising policy in order to close the gender gap, i.e. promote gender equality and improve women's status in the labour market and within the family. We use a microeconometric model of household labour supply in order to evaluate, with...
Persistent link: https://www.econbiz.de/10011982140
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Optimal income taxation with labor supply responses at two margins : when is an earned income tax credit optimal?
Hansen, Emanuel - In: Journal of public economics 195 (2021), pp. 1-22
Persistent link: https://www.econbiz.de/10012798281
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Optimal income taxation with labor supply responses at two margins : when is an earned income tax credit optimal?
Hansen, Emanuel - 2020
, effort) and extensive (participation) margins. It shows that an Earned Income Tax Credit (EITC) with negative marginal taxes … expansion of the EITC for childless singles in the US could be welfare-increasing. …
Persistent link: https://www.econbiz.de/10012299817
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The Optimal Long-Run Earned Income Tax Credit
Regev, Eitan - 2018
Governments implementing an Earned Income Tax Credit (EITC) aim at increasing Working Poor's propensity to work, in … order to alleviate poverty. If this goal is attained in the long-run: shall the optimal EITC increase or decrease? We deal … participation elasticity is endogenous, the optimal long-run EITC decreases. However, if we add endogenous intensive margin …
Persistent link: https://www.econbiz.de/10012936782
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Optimal income taxation of married couples : an empirical analysis of joint and individual taxation
Haan, Peter (contributor); Navarro, Dolores (contributor) - 2008
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/10003777808
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Optimal income taxation of married couples : an empirical analysis of joint and individual taxation
Haan, Peter (contributor); Navarro, Dolores (contributor) - 2008
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/10003779678
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Reducing the excess burden of subsidizing the stork : joint taxation, individual taxation, and family tax splitting
Meier, Volker (contributor); Wrede, Matthias (contributor) - 2008
Analyzing a homogenous household setting with endogenous fertility and endogenous labor supply, we demonstrate that moving from joint taxation to individual taxation and adapting child benefits so as to keep fertility constant entails a Pareto improvement. The change is associated with an...
Persistent link: https://www.econbiz.de/10003790979