Add to ORKGThis study investigates the consequences of revenue-neutral tax reforms on the members of two-person households. The model employed has individual utility functions for household members and allows for household production. General conditions are derived specifying when such tax reforms are able to generate Pareto improvements for the individuals involved. Certain relevant characteristics of labor-supply elasticities drawn from the empirical literature are presented and are related to the theoretical results presented. This allows for some simple recommendations to be formulated concerning such topical social policy issues as income splitting and the tax treatment of families.
Over 75 % of Federal tax revenue is raised through the income tax and FICA taxes. The potential effe...
This paper evaluates the effects of the 1986 Tax Reform Act on household labor supply and savings. I...
This paper is concerned with the question of how couples should be taxed. One reason for the importa...
In our study, we are concerned with an economy comprising two-person households with individual util...
We evaluate reforms to the U.S. tax system in a dynamic setup with heterogeneous married and single ...
We evaluate reforms to the U.S. tax system in a life-cycle setup with heterogeneous married and sing...
We evaluate reforms to the U.S. tax system in a dynamic setup with heterogeneous married and single ...
We evaluate reforms to the U.S. tax system in a dynamic setup with heterogeneous married and single ...
Publicado por otras Instituciones: IZA, nº 3318; FRBM, nº 660We evaluate reforms to the U.S. tax sys...
We develop a dynamic setup with heterogeneous married and single households, and with an operative e...
Publicado por otras Instituciones: IZA, nº 3318; FRBM, nº 660We evaluate reforms to the U.S. tax sys...
We study the optimal income taxation of couples. We determine the resulting intra-family labor suppl...
We study the optimal income taxation of couples. We determine the resulting intra-family labor suppl...
We study the optimal income taxation of couples. We determine the resulting intra-family labor suppl...
We study the optimal income taxation of couples. We determine the resulting intra-family labor suppl...
Over 75 % of Federal tax revenue is raised through the income tax and FICA taxes. The potential effe...
This paper evaluates the effects of the 1986 Tax Reform Act on household labor supply and savings. I...
This paper is concerned with the question of how couples should be taxed. One reason for the importa...
In our study, we are concerned with an economy comprising two-person households with individual util...
We evaluate reforms to the U.S. tax system in a dynamic setup with heterogeneous married and single ...
We evaluate reforms to the U.S. tax system in a life-cycle setup with heterogeneous married and sing...
We evaluate reforms to the U.S. tax system in a dynamic setup with heterogeneous married and single ...
We evaluate reforms to the U.S. tax system in a dynamic setup with heterogeneous married and single ...
Publicado por otras Instituciones: IZA, nº 3318; FRBM, nº 660We evaluate reforms to the U.S. tax sys...
We develop a dynamic setup with heterogeneous married and single households, and with an operative e...
Publicado por otras Instituciones: IZA, nº 3318; FRBM, nº 660We evaluate reforms to the U.S. tax sys...
We study the optimal income taxation of couples. We determine the resulting intra-family labor suppl...
We study the optimal income taxation of couples. We determine the resulting intra-family labor suppl...
We study the optimal income taxation of couples. We determine the resulting intra-family labor suppl...
We study the optimal income taxation of couples. We determine the resulting intra-family labor suppl...
Over 75 % of Federal tax revenue is raised through the income tax and FICA taxes. The potential effe...
This paper evaluates the effects of the 1986 Tax Reform Act on household labor supply and savings. I...
This paper is concerned with the question of how couples should be taxed. One reason for the importa...