Narrow search
Showing 1 - 10 of 3,299
Cover Image
Household bargaining and the design of couples' income taxation
Cremer, Helmuth; Lozachmeur, Jean-Marie; Maldonado, Darío - 2015
welfare function we show that the expression for a spouses' marginal income tax rate includes a "Pigouvian" (paternalistic …) and an incentive term. The Pigouvian term favors a marginal subsidy (tax) for the high-weight (low-weight) spouse, whose … structure across couples. In some cases both terms have the same sign and imply a positive marginal tax for the low …
Persistent link: https://www.econbiz.de/10010477883
Cover Image
Household bargaining and the design of couples' income taxation : conference paper
Cremer, Helmuth; Lozachmeur, Jean-Marie; Maldonado, Darío - 2014
to total family income. The information structure is the traditional one in Mirrleesian nonlinear income tax models … not observable. The social welfare function is utilitarian. We show that the expression for a spouses marginal income tax … marginal subsidy (tax) for the high-weight (lowweight) spouse, whose labor supply otherwise tends to be too low (high). In some …
Persistent link: https://www.econbiz.de/10010489850
Cover Image
Household bargaining and the design of couples' income taxation
Cremer, Helmuth; Lozachmeur, Jean-Marie; Maldonado, Darío - 2015
welfare function we show that the expression for a spouses' marginal income tax rate includes a "Pigouvian" (paternalistic …) and an incentive term. The Pigouvian term favors a marginal subsidy (tax) for the high-weight (low-weight) spouse, whose … structure across couples. In some cases both terms have the same sign and imply a positive marginal tax for the low …
Persistent link: https://www.econbiz.de/10010479336
Cover Image
Household Bargaining and the Design of Couples' Income Taxation
Cremer, Helmuth - 2015
welfare function we show that the expression for a spouses' marginal income tax rate includes a “Pigouvian” (paternalistic …) and an incentive term. The Pigouvian term favors a marginal subsidy (tax) for the high-weight (low-weight) spouse, whose … structure across couples. In some cases both terms have the same sign and imply a positive marginal tax for the low …
Persistent link: https://www.econbiz.de/10013027088
Cover Image
Household Bargaining and the Design of Couples' Income Taxation
Cremer, Helmuth - 2015
welfare function we show that the expression for a spouses' marginal income tax rate includes a "Pigouvian" (paternalistic …) and an incentive term. The Pigouvian term favors a marginal subsidy (tax) for the high-weight (low-weight) spouse, whose … structure across couples. In some cases both terms have the same sign and imply a positive marginal tax for the low …
Persistent link: https://www.econbiz.de/10013028159
Cover Image
Optimal Taxation, Child Care and Models of the Household
Apps, Patricia F. - 2012
This paper presents for the first time the properties of optimal piecewise linear tax systems for two-earner households …
Persistent link: https://www.econbiz.de/10013099748
Cover Image
Gender bias in tax systems based on household income
Andrienko, Jurij; Apps, Patricia; Rees, Ray - 2014
The assumption that household income is strongly and positively correlated with a household's real standard of living provides the basis for the joint taxation of families, which has the effect of discriminating against married women as second earners. This paper shows, in the context of a model...
Persistent link: https://www.econbiz.de/10010441692
Cover Image
Optimal Taxation, Child Care and Models of the Household
Apps, Patricia F. - 2014
This paper presents the properties of optimal piecewise linear tax systems for two-earner households, based on joint …
Persistent link: https://www.econbiz.de/10013059499
Cover Image
Gender Bias in Tax Systems Based on Household Income
Andrienko, Yuri - 2014
The assumption that household income is strongly and positively correlated with a household's real standard of living provides the basis for the joint taxation of families, which has the effect of discriminating against married women as second earners. This paper shows, in the context of a model...
Persistent link: https://www.econbiz.de/10013042974
Cover Image
Gender Bias in Tax Systems Based on Household Income
Andrienko, Yuri - 2015
The assumption that household income is strongly and positively correlated with a household's real standard of living provides the basis for the joint taxation of families, which has the effect of discriminating against married women as second earners. This paper shows, in the context of a model...
Persistent link: https://www.econbiz.de/10013031694