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Optimal Taxation, Child Care and Models of the Household
optimal taxation time allocation household production child care inequality labour supply
2012/10/22
This paper presents for the first time the properties of optimal piecewise linear tax systems for two-earner households, based on joint and individual incomes respectively. A key contribution is the a...
What's Best for Women: Gender Based Taxation, Wage Subsidies or Basic Income?
gender based taxation wage subsidies basic income guaranteed minimum income labour supply social welfare
2012/10/22
We use a microeconometric model of household labour supply in order to evaluate, with Italian data, the behavioural and welfare effects of gender based taxation (GBT) as compared to other policies bas...
Business Taxation and Wages: Evidence from Individual Panel Data
tax incidence profit taxation wages asymmetric effects
2012/10/23
Empirical evidence on the degree of business-tax shifting to employees via the wage level is highly controversial and rare. It remains open to which extent the tax burden is shifted, whether there are...
Given its significance in practice, piecewise linear taxation has received relatively little attention in the literature. This paper offers a simple and transparent analysis of its main characteristic...
We study optimal tax and educational policies in a dynamic private information economy, in which ex-ante heterogeneous individuals make an educational investment early in their life and face a stochas...
Mobility, Taxation and Welfare
mobility social welfare risk income variability inequality permanent income
2012/10/26
Income mobility is often thought to equalize permanent incomes and thereby to improve social welfare. The welfare analysis of mobility often fails, however, to account for the cost of the variability ...
Employment, Hours of Work and the Optimal Taxation of Low Income Families
labour supply optimal taxation low income support
2012/10/30
The optimal design of low income support is examined using a structural labour supply model. The approach incorporates unobserved heterogeneity, fixed costs of work, childcare costs and the detailed n...
Optimal Redistributive Taxation with Both Labor Supply and Labor Demand Responses
optimal taxation labor market frictions unemployment
2012/10/31
This paper characterizes the optimal redistributive tax schedule in a matching unemployment framework with endogenous (voluntary) nonparticipation and (involuntary) unemployment. The optimal employmen...
We use micro data from the U.S. Internal Revenue Service to document how households' tax liabilities vary with income, marital status and the number of dependents. We report facts on the distributions...
Optimal Commodity Taxation and Redistribution within Households
optimal commodity taxation targeting intrahousehold distribution
2012/10/31
Using a collective model of consumption, we characterize optimal commodity taxes aimed at targeting specific individuals within the household. The main message is that distortionary indirect taxation ...
Fancy a Stay at the 'Hotel California'? Foreign Direct Investment, Taxation and Firing Costs
foreign direct investment exit costs firing costs investment incentives taxation
2013/10/25
This paper looks at the trade off between investment incentives and exit costs for the location of foreign direct investment (FDI). This issue does not appear to have been tackled in much detail in th...
Overtime Work, Dual Job Holding and Taxation
Labour supply, dual job holding, overtime work, piecewise linear budget constraints
2013/10/18
Traditionally, labour supply data do not include much information on hours and wages in secondary job or overtime work. In this paper, we estimate labour supply models based on survey information on h...
Welfare Policies, Labour Taxation and International Integration
Product market integration tax distortions social security public consumption
2013/10/18
How will international integration affect welfare policies? This paper considers the possibilities of financing public sector activities (public consumption and social security expenses) by general (w...
Efficiency Properties of Labor Taxation in a Spatial Model of Restricted Labor Mobility
Restricted Labor Mobility Efficient Allocation of Labor Labor Taxation
2013/10/18
We examine the efficiency properties of labor taxation. A spatial model of an economy is introduced whose key feature is a new approach to restricted labor mobility. We characterize the efficient allo...
Employment Effects of Labour Taxation in an Efficiency Wage Model with Alternative Budget Constraints and Time Horizons
Efficiency wages long-run short-run labour taxes
2013/10/18
In an efficiency wage economy with variable profits, a shift from payroll to employment taxes will reduce unemployment if the tax level is held constant at the initial wage. However, unem-ployment wil...