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This paper examines the nature of gender bias in tax systems. Gender bias takes both explicit and implicit forms …. Explicit gender bias is found in many personal income tax systems. Several countries, especially those in Western Europe, have … undertaken to eliminate explicit gender bias in recent years. It is more difficult to identify implicit gender bias, since this …
Persistent link: https://www.econbiz.de/10012782009
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
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
We examine ways of funding higher education, comparing upfront tuition fees with graduate taxes. The tax dominates, as … endogenized. We show that graduate taxes reduce work incentives but provide incentives to improve teaching quality. Yet if tax … encourage more people to attend university than would the equivalent upfront tuition fee. -- higher education ; graduate tax …
Persistent link: https://www.econbiz.de/10009303444
In this paper, we abandon the stylized median voter and study (i) how distributional tensions can act in many different ways depending on social affinity and on the prospect of upward or downwardmobility of the different income classes, (ii) income distribution dynamics, intergenerational...
Persistent link: https://www.econbiz.de/10009615432
/benefit system upon these returns across time and show the role of income tax changes upon the return to education for the individual … and the state. -- returns to education ; microsimulation ; income generation model … to estimate both the fiscal and net private return to education at a marginal level. This is carried out empirically …
Persistent link: https://www.econbiz.de/10009235519
With increasing numbers of young people participating in higher education in Ireland and a heavy reliance of higher … education institutions on state funding, the introduction of an alternative finance system for Ireland has been muted over the … any future student loan system within Ireland from a fiscal viewpoint. -- higher education financing ; dynamic …
Persistent link: https://www.econbiz.de/10009235521
We examine ways of funding higher education, comparing upfront tuition fees with graduate taxes. The tax dominates, as … endogenized. We show that graduate taxes reduce work incentives but provide incentives to improve teaching quality. Yet if tax …
Persistent link: https://www.econbiz.de/10013135633
future lower taxes than without higher education. Therefore, the expansion of participation in higher education during the …This paper analyzes educational choices and political support for subsidies to higher education in the presence of a … motivates the median voter to obtain higher education. As a result of increasing own income, the median voter prefers in the …
Persistent link: https://www.econbiz.de/10012776006
With increasing numbers of young people participating in higher education in Ireland and a heavy reliance of higher … education institutions on state funding, the introduction of an alternative finance system for Ireland has been muted over the …
Persistent link: https://www.econbiz.de/10013126933