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Familienpolitik für junge Familien : Wirkungen des "Familiengeld"-Konzepts der CDU/CSU-Bundestags-Fraktion
Werding, Martin; Kaltenborn, Bruno; Langmantel, Erich; … - 2001
Gegenstand der Studie sind die Auswirkungen einer Einführung des von der CDU/CSU-Bundestagsfraktion vorgeschlagenen "Familiengeldes" auf öffentliche Finanzen, Arbeitsmarkt und die wirtschaftliche Situation von Familien mit Kindern im Vorschulalter, die als Adressaten des Familiengeldes...
Persistent link: https://www.econbiz.de/10013433833
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Labour supply and taxes : new estimates of the responses of wives to husbands' wages
Dostie, Benoît; Kromann, Lene - 2012
Persistent link: https://www.econbiz.de/10009571201
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Labour supply and taxes : new estimates of the responses of wives to husbands' wages
Dostie, Benoît; Kromann, Lene - 2012
In this paper, we estimate income- and substitution- labour supply and participation elasticities for Canadian married women using data from the Survey of Labour and Income Dynamics 1996-2005. We use the Canadian Tax and Credit Simulator (CTaCS) and detailed information on the structure of...
Persistent link: https://www.econbiz.de/10009533360
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The Economics of Family Taxation : Optimal Tax Issues from a Household Economics Perspective
Balestrino, Alessandro - 2023
Chapter 1. Standard optimal taxation with single agents: what it is and what to use in its place -- Chapter 2. Optimal … taxation in the presence of household production -- Chapter 3. Income taxation with two-person households -- Chapter 4. Income … taxation and public spending with two-person households -- Chapter 5. The fiscal treatment of family size: an overview …
Persistent link: https://www.econbiz.de/10014250275
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Steuern und Familienmodelle
Schultheiss, Jana - In: Prokla : Zeitschrift für kritische Sozialwissenschaft 39 (2009) 1, pp. 83-100
Persistent link: https://www.econbiz.de/10003820532
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Zielgenaue und transparente Familienpolitik mit Hilfe einer steuerfinanzierten Familienkasse : Grundsätzliche Überlegungen aus Anlass der Umsetzung des Verfassungsgerichtsurteils z...
Schmähl, Winfried - In: Familienpolitik und soziale Sicherung : Festschrift …, (pp. 205-224). 2005
Persistent link: https://www.econbiz.de/10003096907
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Taxation and female labor supply in Italy
Colonna, Fabrizio; Marcassa, Stefania - In: IZA journal of labor policy 4 (2015), pp. 1-29
-neutral tax systems on labor supply. We find that working tax credit and gender-based taxation boost it, with the effects of the … former being concentrated on low educated women. Conversely, joint taxation implies a drop in the participation rate. …
Persistent link: https://www.econbiz.de/10011288764
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Empirical foundations of household taxation
Feldstein, Martin S. (ed.); Poterba, James M. (contributor) - 1996
Persistent link: https://www.econbiz.de/10013480769
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Utilizing microsimulation to estimate the private and fiscal returns to education : Ireland 1987-2011
Flannery, Darragh; O'Donoghue, Cathal - In: The Manchester School 84 (2016) 1, pp. 55-80
Persistent link: https://www.econbiz.de/10011441443
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Utilising microsimulation to estimate new marginal returns to education : Ireland 1987-2005
Flannery, Darragh; O'Donoghue, Cathal - 2011
In this paper we utilise microsimulation techniques in the form of an income generation model and a tax/benefit model to estimate both the fiscal and net private return to education at a marginal level. This is carried out empirically using Irish data across the period 1987-2005 and is the first...
Persistent link: https://www.econbiz.de/10009235519