effect of tax-benefit policies. We simulate this effect in the framework of a collective model of labor supply when shifting … from a joint to an individual taxation system in France. We show that the net-of-tax relative earning potential of the wife … sensitivity analysis shows that the collective model would be required if the tax reform was both radical and of extended scope. …

effect of tax-benefit policies. We simulate this effect in the framework of a collective model of labor supply when shifting … from a joint to an individual taxation system in France. We show that the net-of-tax relative earning potential of the wife … sensitivity analysis shows that the collective model would be required if the tax reform was both radical and of extended scope …

-- 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 …

tax system: a high tax rate together with tax credits and transfers raise the burden of two-earner households, generating …-neutral tax systems on labor supply. We find that working tax credit and gender-based taxation boost it, with the effects of the …

transfers and public goods are each integrated into a common optimal tax framework with the income tax and commodity taxes at … the core. Additional topics addressed include a range of dynamic issues, the unit of taxation, tax administration and … enforcement, and tax equity. …