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Apps, Patricia; Rees, Ray - Research School of Economics, College of Business and … - 2008

In recent years, the US, UK and Australia have lowered tax rates on high incomes and expanded tax credits and family transfer payments that are withdrawn on the joint income of a couple. These reforms result in significant changes in the structure of marginal and average income tax rates. In...

Persistent link: https://www.econbiz.de/10004977254

Income Tax Revenue Elasticities with Endogenous Labour Supply

Creedy, John; Gemmell, Norman - Treasury, Government of New Zealand - 2002

It is important for the design of tax policy to be able to measure reliably the income elasticity of tax revenue. This gives the extent to which tax revenues change as a result of a change in earnings. Analytical expressions for income tax revenue elasticities treat earnings as exogenous, so...

Persistent link: https://www.econbiz.de/10005176881

Labour supply and taxes

Meghir, Costas; Phillips, David - Institute for Fiscal Studies (IFS) - 2008

<p>In this paper we provide an overview of the literature relating labour supply to taxes and welfare benefits with a focus on presenting the empirical consensus. We begin with a basic continuous hours model, where individuals have completely free choice over their hours of work. We then consider...</p>

Persistent link: https://www.econbiz.de/10005509516

Wives’ Labor Supply and Taxation: a Conditional Preferences Approach

Kolodziejczyk, Christophe - Centre for Applied Microeconometrics (CAM), Økonomisk … - 2005

In the context of the unitary model of household labour supply we test whether the husband’s work is separable from consumption and the wife’s work. We apply a conditional preferences approach to derive a conditional labor supply function for the wife consistent with a unitary model with...

Persistent link: https://www.econbiz.de/10005749470

Labour Supply and Taxes

Meghir, Costas; Phillips, David - Institute for the Study of Labor (IZA) - 2008

In this paper we provide an overview of the literature relating labour supply to taxes and welfare benefits with a focus on presenting the empirical consensus. We begin with a basic continuous hours model, where individuals have completely free choice over their hours of work. We then consider...

Persistent link: https://www.econbiz.de/10005700983

The Impact of Income Taxation on the Ratio between Reservation and Market Wages and the Incentives for Labour Supply

Caliendo, Marco; Gambaro, Ludovica; Haan, Peter - Institute for the Study of Labor (IZA) - 2007

income taxation on the ratio between reservation and net market wages. Based on micro data for Germany (SOEP) we show that … joint income taxation in Germany which discriminates by marital status, has a strong and highly significant impact on the …

Persistent link: https://www.econbiz.de/10005761896

Tax Reform, Targeting and the Tax Burden on Women

Apps, Patricia - Research School of Economics, College of Business and … - 2009

In the early 1980’s Australia had a highly progressive, individual based income tax and families received support for dependent children in the form of universal family allowances. The introduction of income tests for child support payments based on family income (now in the form of Family Tax...

Persistent link: https://www.econbiz.de/10004966282

Family Taxation: An Unfair and Inefficient System

Apps, Patricia - Research School of Economics, College of Business and … - 2006

This paper presents an analysis of the 2005-06 family tax system comprising the personal income tax, the Medicare Levy, Family Tax Benefits Parts A and B and tax offsets. The results show that most families are now taxed, in effect, on the basis of joint income. Through a succession of reforms...

Persistent link: https://www.econbiz.de/10004968010

The cost of gender identity norms : evidence from a spouse tax credit

Giommoni, Tommaso; Rubolino, Enrico - 2024

This paper studies the impact of tax incentives on economic behavior within the household. We focus on an Italian tax policy that grants a large tax credit to main earners if their spouses, designated as “dependent spouses” by the tax law, report income below a certain threshold. Combining a...

Persistent link: https://www.econbiz.de/10015052574

Beschäftigungswirkungen von Lohnsubventionen und Mindestlöhnen : zur Reform des Niedriglohnsektors in Deutschland

Müller, Kai-Uwe; Steiner, Viktor - 2011

In diesem Beitrag werden die Beschäftigungswirkungen von Lohnsubventionen und eines Mindestlohnes für Deutschland … subventioniert, betrachtet. Dieser würde ein zusätzliches Arbeitsangebot von ca. 80.000 Personen bzw. ein zusätzliches Stundenangebot …In this contribution employment effects of wage subsidies and a minimum wage are analyzed for Germany. Existing studies …

Persistent link: https://www.econbiz.de/10008905958