Literaturnachweis - Detailanzeige
Autor/inn/en | Apps, Patricia; Rees, Ray |
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Titel | Optimal taxation, child care and models of the household. |
Quelle | Bonn: IZA (2012), 32 S., 407,15 KB
PDF als Volltext |
Reihe | Discussion paper series / Forschungsinstitut zur Zukunft der Arbeit. 6823 |
Beigaben | grafische Darstellungen |
Sprache | englisch |
Dokumenttyp | online; Monographie; Graue Literatur |
Schlagwörter | Familie; Kinderbetreuung; Staatshaushalt; Steuer; Arbeitsplatzangebot; Ökonomie; Arbeitspapier; Theorie |
Abstract | 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 analysis of the interaction of second earner wage differences, variation in prices of bought-in inputs into household production in the form of child care, and domestic productivity differences as determinants of across-household heterogeneity in second earner labour supply. The analysis highlights the importance of the elasticity of substitution between parental and non-parental child care in determining the relationship between utility and income across households. A central result is that taking account of a richer and more realistic specification of household time use widens the set of cases in which individual taxation is welfare-superior to joint taxation. |
Erfasst von | ZBW - Leibniz-Informationszentrum Wirtschaft, Kiel |
Update | 2013/1 |