This paper calculates the change in optimal labor supply and total family welfare resulting from the Tax Cuts and Jobs … and resulting change in welfare among families with different characteristics under the new TCJA tax code. We find that …

We examine whether “kiddie tax” legislation in Canada, effective as of 2000, deters income splitting between parents …. Hence, our analysis suggests that the “kiddie tax” is an effective method to deter income splitting …

-- 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 …

should also note the impact of tax policy on housework time and consider ways to reduce the distortions caused by sales and …

We study the impact of a hypothetical tax on sugar - sweetened beverages (SSBs) on the US households' nutrients … surveys. Results show that a SSB tax would be much more effective in decreasing household nutrients purchase than it would … appear by estimating a model neglecting time costs in home food production. A tax induced increased in SSB price by 20% is …

effects of tax reforms. Policy simulations indicate that shrinking elasticities, mostly concentrated on the participation … margin, have contributed to a dramatic decline in welfare gains from actual and potential tax reforms since the 1980’s …