Showing 1 - 10 of 97
This paper presents for the .rst time the properties of optimal piece-wise linear tax systems for two-earner households, based on joint and individual incomes respectively. A key contribution is the analysis of the interaction of second earner wage di¤erences, variation in prices of bought-in...
Persistent link: https://www.econbiz.de/10011079132
This paper is concerned with the question of how couples should be taxed. One reason for the importance of this issue is simply that the overwhelming majority of individuals live in households formed around couples, and so it could be argued that empirically, this is the single most important...
Persistent link: https://www.econbiz.de/10004971405
The aim of this paper is to explain why time use data are essential for analyzing issues of gender equity and the intra-household allocation of resources, for comparing living standards and for estimating the behavioral effects of changes in policy variables. The first step in the exposition is...
Persistent link: https://www.econbiz.de/10004977273
differences in labour supply responses to tax policy can explain differences in aggregate labour supply and years of education …
Persistent link: https://www.econbiz.de/10004977270
The Mirrlees Review of the UK tax system, together with its companion volume of research papers, can be expected to influence future discussions of tax reform. Indeed, this can already be recognised in the Henry Review. As far as income taxation is concerned, the most substantive recommendation...
Persistent link: https://www.econbiz.de/10011079147
This paper extends the standard model of the life cycle consumption, saving and labor supply in a number of direction.
Persistent link: https://www.econbiz.de/10004977259
In 2003, part-time employment in Australia accounted for over 42% of the Australian female workforce, nearly 17% of the male workforce, and represented 28% of total employment. Of the OECD countries, only the Netherlands has a higher proportion of working women employed part-time and Australia...
Persistent link: https://www.econbiz.de/10004968005
In 2003, part-time employment in Australia accounted for over 42% of the Australian female workforce, nearly 17% of the male workforce, and represented 28% of total employment. Of the OECD countries, only the Netherlands has a higher proportion of working women employed part-time and Australia...
Persistent link: https://www.econbiz.de/10004977299
Recent studies have used quantile regression (QR) techniques to estimate the impact of education on the location, scale … estimate associations between work-related training and wages for private sector men in ten European Union countries. Our … results show that, for the majority of countries, there is a fairly uniform association between training and hourly wages …
Persistent link: https://www.econbiz.de/10004977288
wages and to working married mothers in particular as second earners. The paper proposes a return to a progressive …
Persistent link: https://www.econbiz.de/10004966282