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This paper analyses optimal piecewise linear tax systems for two-earner households, based on joint and individual incomes respectively. It models the interaction between wage rates and variation in child care prices and productivities as determinants of across-household heterogeneity in second...
Persistent link: https://www.econbiz.de/10011451043
An empirical approach to optimal income taxation design is developed within an equilibrium collective marriage market model with imperfectly transferable utility. Taxes distort labour supply and time allocation decisions, as well as marriage market outcomes, and the within household decision...
Persistent link: https://www.econbiz.de/10012903306
economic theory of optimal taxation and tax reform, at least as it is presented in the mainstream literature, provides little …
Persistent link: https://www.econbiz.de/10003586558
Persistent link: https://www.econbiz.de/10003609121
This paper presents the properties of optimal piecewise linear tax systems for two-earner households, based on joint and individual incomes respectively. A key contribution is the analysis of the interaction between second earner wage differences, variation in the price of child care and...
Persistent link: https://www.econbiz.de/10010229858
Persistent link: https://www.econbiz.de/10009690175
Persistent link: https://www.econbiz.de/10003752208
Chapter 1. Standard optimal taxation with single agents: what it is and what to use in its place -- Chapter 2. Optimal taxation in the presence of household production -- Chapter 3. Income taxation with two-person households -- Chapter 4. Income taxation and public spending with two-person...
Persistent link: https://www.econbiz.de/10014250275
Persistent link: https://www.econbiz.de/10015099295
Optimal taxes for Europe and the U.S. are derived in a realistically calibrated model in which agents buy consumption goods and services and use home capital and labor to produce household services. The optimal tax rate on services is substantially lower than the tax rate on goods. Specifically,...
Persistent link: https://www.econbiz.de/10010403685