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Household bargaining and the design of couples' income taxation : conference paper
Cremer, Helmuth; Lozachmeur, Jean-Marie; Maldonado, Darío - 2014
The paper studies the design of couples income taxation when consumption and labor supply decisions within the couple … to total family income. The information structure is the traditional one in Mirrleesian nonlinear income tax models … not observable. The social welfare function is utilitarian. We show that the expression for a spouses marginal income tax …
Persistent link: https://www.econbiz.de/10010489850
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Beyond Ramsey : gender-based taxation with non-cooperative couples ; conference paper
Meier, Volker; Rainer, Helmut - 2013
This paper explores the implications of gender-based income taxation in a non-cooperative model of a couple's time …
Persistent link: https://www.econbiz.de/10010340609
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Optimal capital taxation for time-nonseparable preferences : conference paper
Koehne, Sebastian; Kuhn, Moritz - 2013
We study optimal capital taxation in a dynamic Mirrleesian model with time-nonseparable preferences. The model covers the widely used cases of habit formation and durable consumption. Time-nonseparable preferences change labor supply incentives across time and thereby generate novel motives to...
Persistent link: https://www.econbiz.de/10010339398
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Designing efficient education and tax policies : conference paper
Findeisen, Sebastian; Sachs, Dominik - 2014 - Preliminary version
We study education and income tax policies in a model with endogenous selection into college. Our framework is strongly … various degrees of sophistication: optimal college subsidies for given income taxes and vice versa, jointly optimal taxes and …
Persistent link: https://www.econbiz.de/10010487248
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Product diversity, demand structures and optimal taxation : conference paper
Lewis, Vivien; Winkler, Roland - 2014
This paper studies optimal taxation in a general equilibrium macro model with endogenous entry. We compare the constant elasticity of substitution (CES) model to three alternative demand structures: oligopolistic competition in prices, oligopolistic competition in quantities, and translog...
Persistent link: https://www.econbiz.de/10010489836
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Human capital and optimal redistribution : conference paper
Koeniger, Winfried; Prat, Julien - 2014 - Preliminary and incomplete
We show that more human capital improves incentives in a standard optimal taxation problem: common assumptions about preferences and technology imply that the disutility of labor decreases less strongly in unobserved ability if agents have more human capital. Human capital thus reduces the...
Persistent link: https://www.econbiz.de/10010483219
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Optimally differentiated carbon prices for unilateral climate policy
Boeters, Stefan - 2013
Economic thought on climate policy as an instance of environmental regulation is strongly influenced by the principle of a uniform carbon price. Economists acknowledge that this principle breaks down in a second-best world with other distortions, such as taxes and market power in domestic and...
Persistent link: https://www.econbiz.de/10010343780
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Validating structural labor supply models : conference paper
Löffler, Max; Peichl, Andreas; Siegloch, Sebastian - 2013 - Work in progress, This version: February 27, 2013
Although discrete hours choice models have become the workhorse in labor supply analyses. Yet, they are often criticized for being a black box due to their numerous underlying modeling assumptions, with respect to, e.g., the functional form, unobserved error components or several exogeneity...
Persistent link: https://www.econbiz.de/10010340999
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Empirical welfare analysis with preference heterogeneity : conference paper
Decoster, André; Haan, Peter - 2013
We apply recently proposed individual welfare measures in the context of preference heterogeneity, derived from structural labour supply models. Contrary to the standard practice of using reference preferences and wages, these measures preserve preference heterogeneity in the normative step of...
Persistent link: https://www.econbiz.de/10010341149