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Gender based taxation (GBT) has been recently proposed as a promising policy in order to close the gender gap, i ….e. promote gender equality and improve women's status in the labour market and within the family. We use a microeconometric model …
Persistent link: https://www.econbiz.de/10011982140
composition within the household. -- Optimal taxation of married couples ; joint taxation ; labor supply estimation …
Persistent link: https://www.econbiz.de/10003777808
composition within the household. -- Optimal taxation of married couples ; joint taxation ; labor supply estimation …
Persistent link: https://www.econbiz.de/10003779678
In this paper we develop a discrete model of optimal taxation of married couples and empirically discuss the optimality of income taxation for this group. To this end, we derive the social welfare function which guarantees that joint taxation of married couples is optimal. We will contrast this...
Persistent link: https://www.econbiz.de/10014206666
In this paper we develop a discrete model of optimal taxation of married couples and empirically discuss the optimality of income taxation for this group. To this end, we derive the social welfare function which guarantees that joint taxation of married couples is optimal. We will contrast this...
Persistent link: https://www.econbiz.de/10013324796
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Persistent link: https://www.econbiz.de/10011574159
This paper explores the implications of gender-based income taxation in a non- cooperative model of a couple's time … by gender is solely determined by spouses' relative marginal rates of substitution between the public household good and … sharp contrast to previous models of gender-based taxation in which households select Pareto efficient allocations …
Persistent link: https://www.econbiz.de/10009631655