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On the progressivity of the child care tax credit : snapshot versus time-exposure incidence

Altshuler, Rosanne - In: National tax journal 49 (1996) 1, pp. 55-71

Persistent link: https://www.econbiz.de/10001197759

Una aproximación al coste de eficiencia de la tributación familiar en España

García Villar, Jaume - In: Moneda y crédito : revista de economía (1989), pp. 211-236

Persistent link: https://www.econbiz.de/10001082033

Optimal taxation, marriage, home production, and family labor supply

Gayle, George-Levi; Shephard, Andrew - 2016 - Revised July 2016

Persistent link: https://www.econbiz.de/10011539777

Income splitting and anti-avoidance legislation : evidence from the Canadian "kiddie tax"

Bauer, Andrew M.; Macnaughton, Alan; Sen, Anindya - In: International tax and public finance 22 (2015) 6, pp. 909-931

Persistent link: https://www.econbiz.de/10011530430

The impact of tax reform in Japan on the work-hour and income distributions of married women

Yokoyama, Izumi - 2015

Persistent link: https://www.econbiz.de/10011349990

Income splitting is it good for both partners in the marriage?

Wrede, Matthias - 2000

This paper analyzes the effects of an income splitting system on marriage partners. The focus is on the time allocation, on investment in marriage-specific human capital and on the distribution of income within the family. Two insights are discussed in detail. First, the distribution of...

Persistent link: https://www.econbiz.de/10009780200