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individual changes over time and focused on the long-term unemployed (LTU). In Belgium the long-term unemployment rate is high … and the household incomes of many LTU are below the at-risk-of-poverty threshold. Policy proposals aiming to improve this … in Belgium. During these years there were policy changes that affected work incentives and thus contribute to the …
Persistent link: https://www.econbiz.de/10011864833
measures of taxation, driven by men, and a positive correlation between hours worked and divorce rates, driven by women …
Persistent link: https://www.econbiz.de/10010321445
From 1980 until 2007, U.S. average hours worked increased by thirteen percent, due to a large increase in female hours. At the same time, the U.S. labor wedge, measured as the discrepancy between a representative household's marginal rate of substitution between consumption and leisure and the...
Persistent link: https://www.econbiz.de/10009613921
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/10011602475
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/10011607448
We investigate how income tax reductions affect work hours. Our empirical strategy relies on the fact that, in states where taxpayers can deduct federal tax payments from state taxable income, federal tax changes are dampened. We study 2003 tax reforms (JGTRRA) that dramatically reduced federal...
Persistent link: https://www.econbiz.de/10013231045
This paper examines the optimal schedule of marginal tax rates and the design of earned income tax credits. The analysis is based on a structural labour supply model which incorporates unobserved heterogeneity, fixed costs of work and the detailed non-convexities of the tax and welfare system....
Persistent link: https://www.econbiz.de/10012768339
This paper extends the Mirrlees (1971) model of optimal non-linear income taxation with a monitoring technology that … implemented. Monitoring of labor effort reduces the distortions created by income taxation and raises optimal marginal tax rates …
Persistent link: https://www.econbiz.de/10013057256
This study examines optimal government redistribution in a Mirrleesian framework, accounting for a negative effect of longer working hours on productivity. A government ignoring this effect perceives labor supply as insufficient and sets lower marginal income taxes to encourage work. In...
Persistent link: https://www.econbiz.de/10015397024
joint taxation with income splitting for married couples, Austria taxes everyone individually, which leads to lower marginal …
Persistent link: https://www.econbiz.de/10010260923