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Income taxation and labor supply : an experiment on couple's work effort ; conference paper
Schröder, Melanie; Schmitt, Norma; Heynemann, Britta; … - 2013 - This version: August 2013, Preliminary version
position of a secondary earner, are more susceptible to changes in tax scheme while women do not react to a change in tax …
Persistent link: https://www.econbiz.de/10010343778
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Reforming family taxation in Germany : labor supply vs. insurance effects
Fehr, Hans; Kallweit, Manuel; Kindermann, Fabian - 2013
The present paper quantifies the economic consequences of eliminating the system of income splitting in Germany. We apply a dynamic simulation model with overlapping generations where single and married agents have to decide on labor supply and homework facing income and lifespan risk. The...
Persistent link: https://www.econbiz.de/10009792209
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Reforming family taxation in Germany : labor supply vs. insurance effects
Fehr, Hans; Kallweit, Manuel; Kindermann, Fabian - 2013
The present paper quantifies the economic consequences of eliminating the system of income splitting in Germany. We apply a dynamic simulation model with overlapping generations where single and married agents have to decide on labor supply and homework facing income and lifespan risk. The...
Persistent link: https://www.econbiz.de/10010231591
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The Effects of In-Work Benefit Reform in Britain on Couples : Theory and Evidence
Francesconi, Marco - 2008
This paper examines the effects of the Working Families' Tax Credit (WFTC) on couples in Britain. We develop a simple … model of household decisions which explicitly accounts for the role played by the tax and benefit system. Its main … to receive the tax credit, they also experienced a greater risk of divorce. We find virtually no effect for women with …
Persistent link: https://www.econbiz.de/10012773413
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Optimal Taxation, Child Care and Models of the Household
Apps, Patricia F. - 2012
This paper presents for the first time the properties of optimal piecewise linear tax systems for two-earner households …
Persistent link: https://www.econbiz.de/10013099748
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Gender bias in tax systems based on household income
Andrienko, Jurij; Apps, Patricia; Rees, Ray - 2014
The assumption that household income is strongly and positively correlated with a household's real standard of living provides the basis for the joint taxation of families, which has the effect of discriminating against married women as second earners. This paper shows, in the context of a model...
Persistent link: https://www.econbiz.de/10010441692
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Optimal taxation, child care and models of the household
Apps, Patricia; Rees, Ray - 2014
This paper presents the properties of optimal piecewise linear tax systems for two-earner households, based on joint …
Persistent link: https://www.econbiz.de/10010229858
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Optimal Taxation, Child Care and Models of the Household
Apps, Patricia F. - 2014
This paper presents the properties of optimal piecewise linear tax systems for two-earner households, based on joint …
Persistent link: https://www.econbiz.de/10013059499
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Couple's labor supply, taxes, and the division of housework in a gender-neutral lab
Schröder, Melanie; Burow, Norma - 2016 - This version: July 4, 2016
decide upon the allocation of an unpaid task serving as our proxy for housework. In our gender neutral lab, we find tax …
Persistent link: https://www.econbiz.de/10011500711
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Family Labor Supply, Taxation and Saving in an Imperfect Capital Market
Apps, Patricia F. - 2010
This paper combines income and expenditure with time use data to provide a unique picture of the labour supplies, household production, saving and consumption decisions of two-adult households over a life cycle defined in terms of the presence and ages of children. The study also draws on data...
Persistent link: https://www.econbiz.de/10013143854