We use micro data from the U.S. Internal Revenue Service to document how households' tax liabilities vary with income … children. The data reveals a large dispersion in tax rates and taxes paid. Ranking households according to the average tax … married and 31.8% of unmarried households do not pay any taxes. Given the progressivity in the system, tax liabilities are …

measures of taxation, driven by men, and a positive correlation between hours worked and divorce rates, driven by women …

This paper studies the effects of income taxation on entrepreneurship, empirically and in a structural macro model with … taxation has a strong negative impact on entrepreneurial activity across time and space. A one percentage point increase in the … explain this relationship and to evaluate the impact of taxation on output and welfare, we develop a life-cycle, incomplete …

, progressive taxation, public education expenditure, and borrowing constraints among the determinants of earnings persistence. I … earnings persistence in the US. Taxation, through its impact on investments in human capital, can explain 25% of the difference …. -- Intergenerational Earnings Persistence ; Taxation ; Public Education Expenditure …

for use in applied work in macroeconomics and public finance. -- taxation ; tax progressivity ; households …We use micro data from the U.S. Internal Revenue Service to document how households' tax liabilities vary with income … children. The data reveals a large dispersion in tax rates and taxes paid. Ranking households according to the average tax …

, progressive taxation, public education expenditure, and borrowing constraints among the determinants of earnings persistence. I … earnings persistence in the US. Taxation, through its impact on investments in human capital, can explain 25% of the difference …

current system of taxation, setting a proportional tax rate on married females equal to 4% (8%) increases output and married … are preferred by a majority of households. Nevertheless, welfare gains are higher when the U.S. tax system is replaced by …

answer this question in a life-cycle equilibrium model with joint labor-supply decisions of married households along … extensive and intensive margins, heterogeneity in terms of the presence of children across households and skill losses of … largest at the bottom of the skill distribution. Fully subsidized childcare available to all households leads to long …