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relies on comprehensive simulations of tax reforms in Belgium, France, Germany, Italy, Spain, and the United Kingdom, and …
Persistent link: https://www.econbiz.de/10009475669
We suggest a methodology to calibrate a collective model with household-specific bargaining rules and marriage-specific preferences that incorporate leisure externalities. The empirical identification relies on the assumption that some aspects of individual preferences remain the same after...
Persistent link: https://www.econbiz.de/10009475671
jointe à une taxation individuelle en France. Nous montrons que la contribution relative de l’épouse aux revenus familiaux … from a joint to an individual taxation system in France. We show that the net financial contributional of the wife is a …’intérieur du ménage. Nous simulons cet effet dans le cadre du modèle collectif d’offre de travail lorsque l’on passe d’une taxation …
Persistent link: https://www.econbiz.de/10009475668
There is a huge variation in the size of labor supply elasticities in the literature, which hampers policy analysis. While recent studies show that preference heterogeneity across countries explains little of this variation, we focus on two other important features: observation period and...
Persistent link: https://www.econbiz.de/10011664186
Most empirical studies on the impact of labour income taxation on the labour supply behaviour of households use a … unitary modelling approach. In this paper we empirically analyze income taxation and the choice of working hours by combining …
Persistent link: https://www.econbiz.de/10011379628
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benefits to the taxpayers. We ran this experiment in three different countries, Canada, France, and Germany, to test whether … there may exist any country differences in attitude toward taxation and redistribution. We find that effort is significantly … treatment, followed by the global public good and the Leviathan treatment. On average, the effort is higher in France than in …
Persistent link: https://www.econbiz.de/10012036676
Can the Spanish government generate more tax revenue by making personal income taxes more progressive? To answer this question, we build a life-cycle economy with uninsurable labor productivity risk and endogenous labor supply. Individuals face progressive taxes on labor and capital incomes and...
Persistent link: https://www.econbiz.de/10012389026
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