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This paper approaches the question whether and to what extent a policy shift from universal child transfers towards child tax deductibles is capable of activating (mostly female) unused labor market potential in Austria. We develop a discrete choice labor supply model based on the EU-SILC...
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taxation is estimated to be 29.6% of tax revenue raised. The effect of the new 10% deduction to ease the marriage tax for …Over the period 1960 - 1983 the proportion of federal tax revenue raised by taxation of labor supply has risen from 57 …-77 percent. In this paper, we specify and estimate a model of family labor supply which treats both federal and state taxation …
Persistent link: https://www.econbiz.de/10013222316
taxation is estimated to be 29.6% of tax revenue raised. The effect of the new 10% deduction to ease the marriage tax for …Over the period 1960 - 1983 the proportion of federal tax revenue raised by taxation of labor supply has risen from 57 …-77 percent. In this paper, we specify and estimate a model of family labor supply which treats both federal and state taxation …
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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
Two traditional options for reforming Ehegattensplitting, the joint taxation of married couples with full income … splitting, are de facto income splitting (Realsplitting) or individual taxation with a transferable personal allowance. However …
Persistent link: https://www.econbiz.de/10012301541