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Relational contracts, taxation and the household
Apps, Patricia; Rees, Ray - 2009
This paper applies the theory of relational contracts to make precise the idea that because households are engaged in a repeated non-cooperative game, Pareto efficient outcomes can be supported by self interest, given the specific pattern of specialisation and exchange which exists in the...
Persistent link: https://www.econbiz.de/10003847154
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Relational contracts, taxation and the household
Apps, Patricia; Rees, Ray - In: CESifo economic studies : CESifo, a joint initiative of … 57 (2011) 2, pp. 245-258
This article applies the theory of relational contracts to make precise the idea that because households are engaged in a repeated non-cooperative game, Pareto efficient outcomes can be supported by self interest, given the specific pattern of specialization and exchange that exists in the...
Persistent link: https://www.econbiz.de/10009158585
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British tax credit simplification, the intra-household distribution of income and family consumption
Fisher, Paul - 2014
The UK Government enacted simplification of its tax credit system in 2003. An inter- esting consequence of the reform … is that tax credit payments were split between partners in couples, causing a rare wallet to purse transfer. This paper …
Persistent link: https://www.econbiz.de/10010254730
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Reducing the excess burden of subsidizing the stork : joint taxation, individual taxation, and family tax splitting
Meier, Volker (contributor); Wrede, Matthias (contributor) - 2008
income tax, while the child benefit may move in either direction. Similarly, a move from joint taxation to some scheme of … family tax splitting increases labor supply and welfare. -- Income taxation ; fertility ; splitting ; labor supply …
Persistent link: https://www.econbiz.de/10003790979
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Taxing couples
Auer, Ludwig von; Büttner, Bettina - 2000
Persistent link: https://www.econbiz.de/10001485214
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A Theory of Child Targeting
Bargain, Olivier - 2007
There is a large empirical literature on policy measures targeted at children but surprisingly very little theoretical foundation to ground the debate on the optimality of the different instruments. In the present paper, we examine the merit of targeting children through two general policies,...
Persistent link: https://www.econbiz.de/10012777267
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Normative Evaluation of Tax Policies : From Households to Individuals
Bargain, Olivier - 2021
In this paper, we analyze the impact of a tax policy change on social welfare by using jointly a collective model of … household labor supply and a microsimulation program of the French tax-benefit system. The collective approach allows studying … unobserved dimensions related to effort or intensity at work. We simulate an extended version of the British Working Family Tax …
Persistent link: https://www.econbiz.de/10013318814
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Intra-Household Welfare
Chiappori, Pierre-Andre - 2014
In this paper we develop an approach to measuring inequality and poverty that recognizes the fact that individuals within households may have both different preferences and differential access to resources. We argue that a measure based on estimates of the sharing rule is inadequate as an...
Persistent link: https://www.econbiz.de/10013053289
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Intrahousehold Inequality
Chiappori, Pierre-Andre - 2014
Studies of inequality often ignore resource allocation within the household. In doing so they miss an important element of the distribution of welfare that can vary dramatically depending on overall environmental and economic factors. Thus, measures of inequality that ignore intra household...
Persistent link: https://www.econbiz.de/10013053293
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A switch from joint to individual taxation is welfare improving
Decoster, André; Haan, Peter - 2011
In this paper we empirically derive the welfare effects of a shift from joint taxation with full income splitting to a revenue neutral system of individual taxation in Germany. For the empirical welfare evaluation we estimate the preference heterogeneity in the population and use normative...
Persistent link: https://www.econbiz.de/10009579606