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Optimal Income Taxation of Married Couples : An Empirical Analysis of Joint and Individual Taxation

Haan, Peter; Navarro, Dolores - 2021

In this paper we develop a discrete model of optimal taxation of married couples and empirically discuss the optimality of income taxation for this group. To this end, we derive the social welfare function which guarantees that joint taxation of married couples is optimal. We will contrast this...

Persistent link: https://www.econbiz.de/10013324796

Income Taxation and Household Size : Would French Family Splitting Make German Families Better Off?

baclet, alexandre - 2006

in Germany, as it is often claimed in the public debate. We use two micro-data sets and a micro-simulation model to … compare effective average tax rates for different household types in France and Germany. Our analysis shows that the popular …. Actually, low income families with less than three children even fare better in terms of tax relief in Germany than in France …

Persistent link: https://www.econbiz.de/10012783380

Taxation and Labor Supply of Married Couples Across Countries : A Macroeconomic Analysis

Bick, Alexander - 2017

We document contemporaneous differences in the aggregate labor supply of married couples across 17 European countries and the US. Based on a model of joint household decision making, we quantify the contribution of international differences in non-linear labor income taxes and consumption taxes...

Persistent link: https://www.econbiz.de/10012964989

Does Income Taxation Affect Partners' Household Chores?

Soest, Arthur van - 2010

, which taxes incomes of married couples jointly, like, for instance, Germany and the US. We find that both partners' market …

Persistent link: https://www.econbiz.de/10013141229

Targeting Fertility and Female Participation Through the Income Tax

Azmat, Ghazala - 2009

We evaluate the effect of a 2003 reform in the Spanish income tax on fertility and the employment of mothers with small children. The reform introduced a tax credit for working mothers with children under the age of three, while also increasing child deductions for all households with children....

Persistent link: https://www.econbiz.de/10013155587

Household Bargaining and the Design of Couples' Income Taxation

Cremer, Helmuth - 2015

This paper studies the design of couples' income taxation when consumption and labor supply decisions within the couple are made by maximizing a weighted sum of the spouses' utilities; bargaining weights are given but specific to each couple. Information structure and labor supply decisions...

Persistent link: https://www.econbiz.de/10013028159

An Evaluation of the Tax-Transfer Treatment of Married Couples in European Countries

Immervoll, Herwig - 2009

This paper presents an evaluation of the tax-transfer treatment of married couples in 15 EU countries using the EUROMOD microsimulation model. First, we show that many tax-transfer schemes in Europe feature negative jointness defined as a situation where the tax rate on one person depends...

Persistent link: https://www.econbiz.de/10012765093

Employment Effects of the Earned Income Tax Credit : Taking the Long View

Schanzenbach, Diane Whitmore; Strain, Michael R. - 2021

The Earned Income Tax Credit (EITC) is the cornerstone U.S. anti-poverty program, typically lifting over 5 million children out of poverty each year. Targeted to low-income households with children, and only available to those who work, the EITC contains strong incentives for non-workers to...

Persistent link: https://www.econbiz.de/10013315079

Happy Taxpayers? Income Taxation and Well-Being

Akay, Alpaslan - 2012

This paper offers a first empirical investigation of how labor taxation (income and payroll taxes) affects individuals' well-being. For identification, we exploit exogenous variation in tax rules over time and across demographic groups using 26 years of German panel data. We find that the tax...

Persistent link: https://www.econbiz.de/10013097866

Structural Reform in Germany

Krebs, Tom - 2016

proposals for Germany: i) a reduction in the social security tax in the low-wage sector, ii) a publicly financed expansion of … deregulation reform are relatively small due to the small size of the professional services in Germany.Policy reforms i) and ii …

Persistent link: https://www.econbiz.de/10012996554