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The relationship between altruism and equal sharing. Evidence from inter vivos transfer behavior

Halvorsen, Elin; Thoresen, Thor O. - 2005

Several studies reject the implications of the altruism model. In this study it is argued that parents who transfer resources to their children both are altruistic and influenced by an equal division fairness norm. Under such motives, the degree of income compensation should be stronger in...

Persistent link: https://www.econbiz.de/10011968209

Equality of Opportunity versus Equality of Outcome in Analysing Optimal Income Taxation Empirical Evidence based on Italian Data

Aaberge, Rolf; Colombino, Ugo; Roemer, John E. - 2001

The purpose of this paper is to introduce and adopt a generalised version of Roemer's (1998) Equality of Opportunity (EOp) framework for analysing optimal income taxation. EOp optimal tax rules seek to equalise income differentials arising from factors beyond the control of the individual....

Persistent link: https://www.econbiz.de/10011968077

Designing Optimal Taxes with a Microeconometric Model of Household Labour Supply

Aaberge, Rolf; Colombino, Ugo - 2006

The purpose of this paper is to present an exercise where we identify optimal income tax rules under the constraint of fixed tax revenue. To this end, we estimate a microeconomic model with 78 parameters that capture heterogeneity in consumption-leisure preferences for singles and couples as...

Persistent link: https://www.econbiz.de/10011968245

Accounting for Family Background when Designing Optimal Income Taxes. A Microeconometric Simulation Analysis

Aaberge, Rolf; Colombino, Ugo - 2010

uses parental education as a measure of exogenous circumstances. An empirical microeconometric model of labour supply in …

Persistent link: https://www.econbiz.de/10011968389

Validation of structural labor supply model by the elasticity of taxable income

Thoresen, Thor O.; Vattø, Trine E. - 2013

Given that structural labor supply models continue to play a key role in the process of policy design, it is important to validate their capacity to provide reasonable predictions of alternative hypothetical policy options. Comparing outcomes before and after a realized policy change (such as a...

Persistent link: https://www.econbiz.de/10011968508

Structural Labour Supply Models and Microsimulation

Aaberge, Rolf; Colombino, Ugo - 2018

The purpose of the paper is to provide a discussion of the various approaches for accounting for labour supply responses in microsimulation models. The paper focus attention on two methodologies for modelling labour supply: 1) The discrete choice model. 2) The random utility – random...

Persistent link: https://www.econbiz.de/10011968647

A wealth tax at work

Thoresen, Thor Olav; Ring, Marius A. K.; Nygård, Odd E.; … - 2021

Over the past decade, the question of whether and how to tax household wealth has risen to the forefront of policy debates across the world. Norway belongs to only a handful of countries that (still) levy an annual net wealth tax. We exploit rich Norwegian administrative data to perform...

Persistent link: https://www.econbiz.de/10012872988

Tax Effects on Unemployment and the Choice of Educational Type

Alstadsæter, Annette; Kolm, Ann-Sofie; Larsen, Birthe - 2005

This paper examines the effect of taxes on the individuals' choices of educational direction, and thus on the economy's skill composition. A proportional labour income tax induces too many workers with high innate ability to choose an educational type with high consumption value and low effort...

Persistent link: https://www.econbiz.de/10011968189

Parental health, children's education and unintended consequences of state support: Quasi-experimental evidence from KwaZulu-Natal, South Africa

Reuter, Anna; Bärnighausen, Till; Vollmer, Sebastian - 2022

children's education. Instead, impacts differ by the previous reception of state support. Previous recipients of health … parents, we see a negative impact of ART eligibility on children's education, potentially driven by the negative impact on the … household's wealth. In contrast, there is a positive impact of ART eligibility on children's education for fathers who …

Persistent link: https://www.econbiz.de/10013412260

Why children of college graduates outperform their schoolmates. A study of cousins and adoptees

Hægeland, Torbjørn; Kirkebøen, Lars Johannessen; … - 2010

: cousins with twin parents and adopted children. In line with most of the literature, we find no effect of mothers' education … on children's school performance using the children-of-twins approach. However, for adopted children, mother's education … small causal effects of parental education can be explained by detrimental effects of higher labour force participation …

Persistent link: https://www.econbiz.de/10011968398