Similar Search Results

Reforming Family Taxation in Germany - Labor Supply vs. Insurance Effects

Fehr, Hans - 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/10013076397

Relational Contracts, Taxation and the Household

Apps, Patricia F. - 2009

This paper applies the theory of relational contracts to make precise the idea that because households are engaged in a repeated non-cooperative game, Pareto efficient outcomes can be supported by self interest, given the specific pattern of specialisation and exchange which exists in the...

Persistent link: https://www.econbiz.de/10013159339

A New I Do : Towards a Marriage-Neutral Income Tax

Motro, Shari - 2007

produces a significant advantage, a marriage bonus, by shifting income from higher to lower rate brackets. Marriage …-based income splitting relies on a presumption that marriage is a good indicator of economic unity between two taxpayers. It is not …. Marriage does not require spousal sharing and many unmarried couples share everything they earn. As a result, the current …

Persistent link: https://www.econbiz.de/10012778532

Heal the Suffering Children : Fifty Years after the Declaration of War on Poverty

Lipman, Francine J. - 2014

Fifty years ago, President Lyndon B. Johnson declared the War on Poverty. Since then, the federal tax code has been a fundamental tool in providing financial assistance to poor working families. Even today, however, thirty-two million children live in families that cannot support basic living...

Persistent link: https://www.econbiz.de/10013054561

Gender and the Ethics of Tax Evasion : An Empirical Study of 82 Countries

McGee, Robert W. - 2014

This paper examines the views of men and women in 82 countries on the ethics of tax evasion. Other demographic variables such as age, marital status, religion and religiosity are also examined. The study also includes a bibliography providing links to more than 80 other empirical and theoretical...

Persistent link: https://www.econbiz.de/10013055464

Controversies in Tax Law : A Matter of Perspective

Infanti, Anthony C. - 2015

This volume presents a new approach to today's tax controversies, reflecting that debates about taxation often turn on the differing worldviews of the debate participants. For instance, a central tension in the academic tax literature — which is filtering into everyday discussions of tax law...

Persistent link: https://www.econbiz.de/10013026122

Lessons from Denmark About Inequality and Social Mobility

Heckman, James J.; Landersø, Rasmus - 2021

Many American policy analysts point to Denmark as a model welfare state with low levels of income inequality and high levels of income mobility across generations. It has in place many social policies now advocated for adoption in the U.S. Despite generous Danish social policies, family...

Persistent link: https://www.econbiz.de/10013238658

Measurements of skill and skill-use using PIAAC

Kawaguchi, Daiji; Toriyabe, Takahiro - 2022

We develop new indices of skill and skill use, drawing on the alley of skill and skill-use questions in the Programme for the International Assessment of Adult Competencies (PIAAC). We demonstrate that the proposed skill and skill use indices explain the wage gap between males and females, as...

Persistent link: https://www.econbiz.de/10013171192

Lessons from Denmark about inequality and social mobility

Heckman, James J.; Landersø, Rasmus - 2021

Persistent link: https://www.econbiz.de/10012486467

Do couples pool their income? : evidence from demand system estimation for Germany

Beznoska, Martin - 2019

Whether couples pool their resources and behave like a unit or spend their income individually is crucial for social and tax policy. In this paper, I provide a test of the income pooling hypothesis using administrative cross-sectional survey data on expenditures and individual incomes of couple...

Persistent link: https://www.econbiz.de/10012231157