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Italy, Norway and Sweden by proportional taxation on labor income. The results show that there are high efficiency costs for … taxation. …
Persistent link: https://www.econbiz.de/10004980735
the effects of labor income taxation on growth. We develop an OLG model where formal schooling and child care enter the … to the effects of labor income taxation on growth. …
Persistent link: https://www.econbiz.de/10005094378
Discrete-choice models of labor supply have become very popular for ex ante evaluations of policy reforms as they easily account for non-convex budget sets. We test the constraints imposed in practice on these models and suggest a fully flexible model that significantly improves fit.
Persistent link: https://www.econbiz.de/10005103256
, focussing on the impact of taxation, working-time regulations, and other labour and product market policies. It explores the … qu‘aux politiques du marché du travail et du marché des produits. Premièrement, alors qu‘un niveau élevé de taxation …
Persistent link: https://www.econbiz.de/10005045650
How does tax complexity affect people’s reaction to tax changes? To answer this question, we conduct an experiment in which subjects work for a piece rate and face taxes. One treatment features a simple, the other a complex tax system. The payoff-maximizing effort level and the incentives...
Persistent link: https://www.econbiz.de/10010652444
We study the impact of income taxation on both partners’ allocation of time to market work and unpaid house work in …’s. Tax policy simulations suggest that moving from joint taxation for married couples to separate taxation of each spouse … would go a small step in the direction of equalizing market and non-market work of spouses. Selective taxation with smaller …
Persistent link: https://www.econbiz.de/10008568498
preferences. We derive important implications for research on optimal taxation. …
Persistent link: https://www.econbiz.de/10009151029
Earlier studies suggest that income taxation may affect not only labour supply but also domestic work. Here we … investigate the impact of income taxation on partners' labour supply and housework, using data for France that taxes incomes of … replacing joint taxation of married spouses' incomes with separate taxation would increase the husband's housework hours by 1 …
Persistent link: https://www.econbiz.de/10011051716
that joint taxation implies a drop in the participation rate. Conversely, provisions for a working tax credit and gender …-based taxation boost it; the effects of the former are concentrated among women with little schooling. …
Persistent link: https://www.econbiz.de/10011100389
In recent applications of discrete choice models of labour supply considerable attention has been devoted to strategies to increase the flexibility of models for a better fit to the data. These include the introduction of random parameters, fixed cost of work or flexible functional forms of...
Persistent link: https://www.econbiz.de/10005515640