, these proposals do not significantly reduce the marginal tax burden on the secondary earner's income and therefore only …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 …

for the fact that we estimate the non-observable wage rates of individuals who do not work. Lastly, we allow each … individual's preferences for non-market time to be correlated with her or his wage rate. These changes, which substantially … estimate the model using HILDA data and find wage elasticities of labour supply - 0.26 for men and 0.50 for women - that are …

We evaluate reforms to the U.S. tax system in a dynamic setup with heterogeneous married and single households, and … with an operative extensive margin in labor supply. We restrict our model with observations on gender and skill premia …, labor force participation of married females across skill groups, and the structure of marital sorting. We study four …

. The results show that absolute savings due to the Austrian tax reform 2009 are higher, the more children and/or sources of … childcare as well as the inclusion of Austrian supplemental wages (vacation and Christmas bonus). Not including the Austrian … Steuerreform 2009 beschlossene Familienpaket einer verteilungspolitischen Analyse unterzogen. Die absolute Steuerersparnis aus der …

driven by family-based and means-tested transfer programs combined with tax systems that usually feature very little … current tax-transfer systems, and study the welfare effects of small reforms that change the relative taxation of spouses. By … consider the tax-transfer implications of marriage and estimate the so-called marriage penalty. For most countries, we find …

account for the fact that we estimate the non-observable wage rates of individuals who do not work. Lastly, we allow each … individual's preferences for non-market time to be correlated with her or his wage rate. These changes, which substantially … estimate the model using HILDA data and find wage elasticities of labour supply 0.26 for men and 0.50 for women that are twice …

whether or not to participate in the labour force. Next, we estimate both an annual working hours equation and an annual … tax rate and her (or his) spouse’s marginal income tax rate. A spousal exemption (tax deduction) was replaced with a non …’s income is not exogenous and may itself respond to the tax reform. Some women may switch groups as a result of the tax …

driven by family-based and means-tested transfer programs combined with tax systems that usually feature very little … current tax-transfer systems, and study the welfare effects of small reforms that change the relative taxation of spouses. By … consider the tax-transfer implications of marriage and estimate the so-called marriage penalty. For most countries, we find …

working hours which may either increase or decrease. The income and substitution effects can not be derived algebraically from … demand for old-age pensions and health care spending – in the face of a more or less constant tax base – implies that these … receiving one or more of these four payments and no other payment5. Given the unimportance of other payments for this age group …

We evaluate reforms to the U.S. tax system in a dynamic setup with heterogeneous married and single households, and … with an operative extensive margin in labor supply. We restrict our model with observations on gender and skill premia …, labor force participation of married females across skill groups, and the structure of marital sorting. We study four …