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Tax and transfer policies and female labor supply in the EU
Kalíšková, Klára - 2015
This study contributes to the female labor supply responsiveness literature by measuring the effect of tax-benefit policies on female labor supply based on a broad sample of 26 European countries in 2005-2010. The tax-benefit microsimulation model EUROMOD is used to calculate a measure of work...
Persistent link: https://www.econbiz.de/10010479960
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Declining female labor supply elasticities in the United States and implications for tax policy : evidence from panel data
Kumar, Anil; Liang, Che-yuan - In: National tax journal 69 (2016) 3, pp. 481-516
Persistent link: https://www.econbiz.de/10011595259
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The EITC and maternal time use : more time working and less time with kids?
Bastian, Jacob; Lochner, Lance - 2020
Parents spend considerable time and resources investing in their children's development. Given evidence that the Earned Income Tax Credit (EITC) affects maternal labor supply, we investigate how the EITC affects a broad array of time-use activities, focusing on the amount and nature of time...
Persistent link: https://www.econbiz.de/10012286534
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The earned income tax credit and maternal time use: more time working and less time with kids?
Bastian, Jacob; Lochner, Lance - 2020
Parents spend considerable sums investing in their children's development, with their own time among the most important forms of investment. Given well-documented effects of the Earned Income Tax Credit (EITC) on maternal labor supply, it is natural to ask how the EITC affects other time...
Persistent link: https://www.econbiz.de/10012287391
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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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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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Tax and transfer policies and the female labor supply in the EU
Kalíšková, Klára - 2015
This study contributes to the female labor supply responsiveness literature by measuring the effect of tax-benefit policies on female labor supply based on a broad sample of 26 European countries in 2005-2010. The tax-benefit microsimulation model EUROMOD is used to calculate a measure of work...
Persistent link: https://www.econbiz.de/10010502756
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How do taxable income responses to marginal tax rates differ by sex, marital status and age? : evidence from Spanish dual income tax
Díaz-Caro, Carlos; Onrubia, Jorge - 2018
model in 2007. The authors estimate the elasticity of taxable income (ETI) with respect to the marginal net tax rate for … Institute of Fiscal Studies. The main results show that the 2007 tax reform resulted in a range of elasticity values from 0 … groups are as follows: the removal of retired people from the sample significantly reduces the ETI; elasticity is higher for …
Persistent link: https://www.econbiz.de/10011946858
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Tax-Benefits Reforms and the Labor Market : Evidence from Belgium and Other EU Countries
Orsini, Kristian - 2007
During the last decade, several EU countries have tried to tackle unemployment and low activity rates through extensive tax cuts. In an effort to encourage the taking up of work - especially amongst the less productive workers - policymakers have shown increasing interest in targeted tax and...
Persistent link: https://www.econbiz.de/10012731803
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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 and individual incomes respectively. A key contribution is the analysis of the interaction between second earner wage differences, variation in the price of child care and...
Persistent link: https://www.econbiz.de/10010229858