Showing 1 - 10 of 2,090
Given a settled reduction in the present level of tax revenue, and by exploring a very large combinatorial space of tax structures, in this paper we employ a genetic algorithm in order to determine the ‘best' structure of a real world personal income tax that allows for the maximization of the...
Persistent link: https://www.econbiz.de/10013039657
Persistent link: https://www.econbiz.de/10010413757
marriage formation and composition, divorce and labor supply. We develop a marriage market model with search frictions and …
Persistent link: https://www.econbiz.de/10001599159
Persistent link: https://www.econbiz.de/10001696393
Persistent link: https://www.econbiz.de/10001364148
Persistent link: https://www.econbiz.de/10013187197
Two traditional options for reforming Ehegattensplitting, the joint taxation of married couples with full income splitting, are de facto income splitting (Realsplitting) or individual taxation with a transferable personal allowance. However, these proposals do not significantly reduce the...
Persistent link: https://www.econbiz.de/10012301541
Persistent link: https://www.econbiz.de/10011965967
This paper analyzes the effects that differential tax treatment of married and single individuals has on marriage … following: i) although an increase in the "marriage tax" reduces the number of marriages, an indirect strategic effect due to … two-sided search considerations can substantially mitigate its impact on marriage formation; ii) the quantitative analysis …
Persistent link: https://www.econbiz.de/10014183054
on marriage formation and composition, divorce, and labor supply. We develop a marriage-market model with search …
Persistent link: https://www.econbiz.de/10014111514