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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 - 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/10010269303
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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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Household bargaining and the design of couples' income taxation
Cremer, Helmuth; Lozachmeur, Jean-Marie; Maldonado, Darío - 2015
welfare function we show that the expression for a spouses' marginal income tax rate includes a "Pigouvian" (paternalistic …) and an incentive term. The Pigouvian term favors a marginal subsidy (tax) for the high-weight (low-weight) spouse, whose … structure across couples. In some cases both terms have the same sign and imply a positive marginal tax for the low …
Persistent link: https://www.econbiz.de/10010479336
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Household bargaining and the design of couples' income taxation
Cremer, Helmuth; Lozachmeur, Jean-Marie; Maldonado, Darío - 2015
welfare function we show that the expression for a spouses' marginal income tax rate includes a "Pigouvian" (paternalistic …) and an incentive term. The Pigouvian term favors a marginal subsidy (tax) for the high-weight (low-weight) spouse, whose … structure across couples. In some cases both terms have the same sign and imply a positive marginal tax for the low …
Persistent link: https://www.econbiz.de/10010477883
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Optimal taxation and the household
Apps, Patricia; Rees, Ray - 2016
This paper analyses optimal piecewise linear tax systems for two-earner households, based on joint and individual …
Persistent link: https://www.econbiz.de/10011451043
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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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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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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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Cooperative models in action : simulation of a Nash-bargaining model of household labor supply with taxation
Bargain, Olivier (contributor); Moreau, Nicolas (contributor) - 2005
external threat points (divorce) into the microsimulation of tax policy reforms in France. Following the suggestion of McElroy … analysis is provided in order to examine the various implications from using the cooperative model for tax policy analysis and …
Persistent link: https://www.econbiz.de/10002597682