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British tax credit simplification, the intra-household distribution of income and family consumption

Fisher, Paul - 2014

The UK Government enacted simplification of its tax credit system in 2003. An inter- esting consequence of the reform … is that tax credit payments were split between partners in couples, causing a rare wallet to purse transfer. This paper …

Persistent link: https://www.econbiz.de/10010254730

Gender bias in tax systems based on household income

Andrienko, Jurij; Apps, Patricia; Rees, Ray - 2014

The assumption that household income is strongly and positively correlated with a household's real standard of living provides the basis for the joint taxation of families, which has the effect of discriminating against married women as second earners. This paper shows, in the context of a model...

Persistent link: https://www.econbiz.de/10010441692

Optimal Family Taxation and Income Inequality

Apps, Patricia F. - 2017

This paper presents the properties of optimal piecewise linear income tax systems for families based on joint and … distribution. In addition to reducing the intra-household net-of-tax wage gap, individual taxation removes the opportunity for tax … avoidance income splitting makes available to high wage primary earners, leading to a much fairer distribution of the tax burden …

Persistent link: https://www.econbiz.de/10012963963

Reducing the excess burden of subsidizing the stork : joint taxation, individual taxation, and family tax splitting

Meier, Volker (contributor); Wrede, Matthias (contributor) - 2008

income tax, while the child benefit may move in either direction. Similarly, a move from joint taxation to some scheme of … family tax splitting increases labor supply and welfare. -- Income taxation ; fertility ; splitting ; labor supply …

Persistent link: https://www.econbiz.de/10003790979

Cooperative models in action : simulation of a Nash-bargaining model of household labor supply with taxation

Bargain, Olivier (contributor); Moreau, Nicolas (contributor) - 2005

external threat points (divorce) into the microsimulation of tax policy reforms in France. Following the suggestion of McElroy … analysis is provided in order to examine the various implications from using the cooperative model for tax policy analysis and …

Persistent link: https://www.econbiz.de/10002597682

Family tax splitting : a microsimulation of its potential labour supply and intra-household welfare effects in Germany

Beblo, Miriam; Beninger, Denis; Laisney, François - 2003

GSOEP data. In a microsimulation the present tax-benefit system with child benefit/allowance is replaced by a tax scheme …

Persistent link: https://www.econbiz.de/10011448558

Family Tax Splitting : A Microsimulation of its Potential Labour Supply and Intra-Household Welfare Effects in Germany

Beblo, Miriam; Beninger, Denis; Laisney, Francois - 2008

GSOEP data. In a microsimulation the present tax-benefit system with child benefit/allowance is replaced by a tax scheme …

Persistent link: https://www.econbiz.de/10014076412

Family Bargaining and Taxes : A Prolegomenon to the Analysis of Joint Taxation

Pollak, Robert A. - 2021

Does joint taxation disadvantage women? To answer that question, this paper begins by reviewing unitary and bargaining models of intrafamily allocation, and then discusses the determinants of bargaining power in a world without taxes. It argues that wage rates rather than earnings are...

Persistent link: https://www.econbiz.de/10013316764

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 …

Persistent link: https://www.econbiz.de/10010229858

Optimal Taxation, Child Care and Models of the Household

Apps, Patricia F. - 2014

This paper presents the properties of optimal piecewise linear tax systems for two-earner households, based on joint …

Persistent link: https://www.econbiz.de/10013059499