We present a non-cooperative model of a family's time allocation between work and a home-produced public good, and examine whether the income tax should apply to couples or individuals. While tax-induced labor supply distortions lead to overprovision of the public good, spouses' failure to...

This paper explores the implications of gender-based income taxation in a non-cooperative model of a couple's time allocation between market work and providing a household public good. We find that the optimal structure of differential taxation by gender is solely determined by spouses' relative...

This paper explores the implications of gender-based income taxation in a noncooperative model of household behavior. In a first step, we show how gender-based taxes can act as Pigou taxes and correct the externality induced by a non-cooperative household equilibrium. We find that the first-best...

We consider a bargaining model in which husband and wife decide on the allocation of time and disposable income. Since her bargaining power would go down otherwise more strongly, the wife agrees to having a child only if the husband also leaves the labor market for a while. The daddy months...

We consider a bargaining model in which husband and wife decide on the allocation of time and disposable income. Since her bargaining power would go down otherwise more strongly, the wife agrees to have a child only if the husband also leaves the labor market for a while. The daddy months...

This paper explores the implications of gender-based income taxation in a non- cooperative model of a couple's time allocation between market work and providing a household public good. We find that the optimal structure of differential taxation by gender is solely determined by spouses'...

Es ist zu erwarten, dass die EU-Taxonomie für nachhaltige Aktivitäten den Weg für eine differenzierte Behandlung von Kapitalanlagen bereitet. Eine Förderung »grüner« Finanzanlagen führt aber systematisch zu Einkommensverlusten aufgrund von Produktivitätsdifferenzen verschiedener...

Miriam Beblo, Universität Hamburg, zeigt, dass die staatlichen Ausgaben in Deutschland für familien- und ehebezogene Maßnahmen im europäischen Mittelfeld liegen. In ihrer Gesamtheit bewirkten die Familienleistungen eine Umverteilung von Haushalten mit hohen zu Haushalten mit niedrigen...