-household welfare distribution. -- Relational contracts ; households ; allocations ; taxation ; welfare distribution …This paper applies the theory of relational contracts to make precise the idea that because households are engaged in a … Samuelson. This nests as special cases the objective functions used in currently popular models of households engaged in one …

tax rates, (2) influence of tax complexity on tax perception, (3) taxation and incentives to work, (4) tax salience, (5 … more evidence for than against a perception bias. -- taxation ; tax perception ; literature survey …

This paper applies the theory of relational contracts to make precise the idea that because households are engaged in a … Samuelson. This nests as special cases the objective functions used in currently popular models of households engaged in one … utility distribution, and then apply the model to examine the effects of a move from joint to individual taxation. We show …

provides the basis for the joint taxation of families, which has the effect of discriminating against married women as second … variation of child care costs and productivities across households. When these are taken into account, we show, by theoretical …

provides the basis for the joint taxation of families, which has the effect of discriminating against married women as second … variation of child care costs and productivities across households. When these are taken into account, we show, by theoretical …

With acknowledgment of the growing popularity of the trust as an effective taxation planning vehicle, this article … shortcomings of section 84A as a plug to the gap of created by the child exemption in personal taxation. The article next considers …

level under neutral taxation. On average, the tax subsidy translates into an excess consumption of housing services … portfolios. The bulk of the subsidies stems from under-taxation of the return to home equity, while the average contribution of …

differently households distinguished by age and ability type. …