cooperative enterprises, the author not only discusses the rationale and viability of the collectivist model of production but …

, the economist who believes that taxation should minimally interfere with property rights and should seek to preserve the … economics of taxation for the last forty years. But more recently the fairness approach to taxation goes beyond welfare …

either contract a marriage or a civil union (pacs). I assess the impact of taxation on the decision to contract a pacs using … a difference-in-differences evaluation of the 2005 reform of income taxation of newly pacsed couples. As the control …-in-differences-in-differences setting to estimate bounds to the impact of the reform. My results suggest a positive and increasing impact of taxation on …

Earlier studies suggest that income taxation may affect not only labour supply but also domestic work. Here we … investigate the impact of income taxation on partners' labour supply and housework, using data for France that taxes incomes of … replacing joint taxation of married spouses' incomes with separate taxation would increase the husband's housework hours by 1 …

This paper argues that, for a given overall level of labour income taxation, a more progressive tax schedule reduces … these theoretical predictions on a panel of 21 OECD countries over 1998-2008. Controlling for the burden of taxation at the … average wage, we show that a more progressive taxation reduces the unemployment rate and increases the employment rate. These …

Earlier studies suggest that income taxation may affect not only labour supply but also domestic work. Here we … investigate the impact of income taxation on partners' labour supply and housework, using data for France that taxes incomes of … replacing joint taxation of married spouses' incomes with separate taxation would increase the husband's housework hours by 1 …