Gender-based and couple-based taxation
Author
Abstract
Suggested Citation
DOI: 10.1007/s10797-013-9285-9
Download full text from publisher
As the access to this document is restricted, you may want to look for a different version below or search for a different version of it.
Other versions of this item:
- Bastani, Spencer, 2012. "Gender-Based and Couple-Based Taxation," Working Paper Series, Center for Fiscal Studies 2012:6, Uppsala University, Department of Economics.
References listed on IDEAS
- Henrik Jacobsen Kleven & Claus Thustrup Kreiner & Emmanuel Saez, 2009.
"The Optimal Income Taxation of Couples,"
Econometrica,
Econometric Society, vol. 77(2), pages 537-560, March.
- Kleven, Henrik & Kreiner, Claus Thustrup & Saez, Emmanuel, 2006. "The Optimal Income Taxation of Couples," CEPR Discussion Papers 5978, C.E.P.R. Discussion Papers.
- Henrik Jacobsen Kleven & Claus Thustrup Kreiner & Emmanuel Saez, 2006. "The Optimal Income Taxation of Couples," NBER Working Papers 12685, National Bureau of Economic Research, Inc.
- Jeremy Lise & Shannon Seitz, 2011.
"Consumption Inequality and Intra-household Allocations,"
Review of Economic Studies,
Oxford University Press, vol. 78(1), pages 328-355.
- Jeremy Lise & Shannon Seitz, 2004. "Consumption Inequality and Intra-Household Allocations," Working Papers 1019, Queen's University, Department of Economics.
- Jeremy Lise & Shannon Seitz, 2005. "Consumption Inequality and Intra-Household Allocations," Labor and Demography 0504001, EconWPA.
- Shannon Seitz & Jeremy Lise, 2005. "Consumption Inequality and Intra-Household Allocations," 2005 Meeting Papers 448, Society for Economic Dynamics.
- Jeremy Lise & Shannon Seitz, 2007. "Consumption inequality and intra-household allocations," IFS Working Papers W07/09, Institute for Fiscal Studies.
- Boskin, Michael J. & Sheshinski, Eytan, 1983.
"Optimal tax treatment of the family: Married couples,"
Journal of Public Economics,
Elsevier, vol. 20(3), pages 281-297, April.
- Michael J. Boskin & Eytan Sheshinski, 1979. "Optimal Tax Treatment of the Family: Married Couples," NBER Working Papers 0368, National Bureau of Economic Research, Inc.
- Muthoo,Abhinay, 1999. "Bargaining Theory with Applications," Cambridge Books, Cambridge University Press, number 9780521576475.
- Immonen, Ritva, et al, 1998. "Tagging and Taxing: The Optimal Use of Categorical and Income Information in Designing Tax/Transfer Schemes," Economica, London School of Economics and Political Science, vol. 65(258), pages 179-192, May.
- repec:oup:restud:v:78:y::i:4:p:1490-1518 is not listed on IDEAS
- Matthew Weinzierl, 2011. "The Surprising Power of Age-Dependent Taxes," Review of Economic Studies, Oxford University Press, vol. 78(4), pages 1490-1518.
- Bastani, Spencer & Blomquist, Sören & Micheletto, Luca, 2010.
"Public Provision of Private Goods, Tagging and Optimal Income Taxation with Heterogeneity in Needs,"
Working Paper Series, Center for Fiscal Studies
2010:14, Uppsala University, Department of Economics.
- Spencer Bastani & Sören Blomquist & Luca Micheletto, 2010. "Public Provision of Private Goods, Tagging and Optimal Income Taxation with Heterogeneity in Needs," CESifo Working Paper Series 3275, CESifo Group Munich.
- Blundell, Richard & Macurdy, Thomas, 1999.
"Labor supply: A review of alternative approaches,"
Handbook of Labor Economics,in: O. Ashenfelter & D. Card (ed.), Handbook of Labor Economics, edition 1, volume 3, chapter 27, pages 1559-1695
Elsevier.
- Richard Blundell & Thomas MaCurdy, 1998. "Labour supply: a review of alternative approaches," IFS Working Papers W98/18, Institute for Fiscal Studies.
- Liran Einav & Amy Finkelstein & Paul Schrimpf, 2010. "Optimal Mandates and the Welfare Cost of Asymmetric Information: Evidence From the U.K. Annuity Market," Econometrica, Econometric Society, vol. 78(3), pages 1031-1092, May.
- Gronau, Reuben, 1977.
"Leisure, Home Production, and Work-The Theory of the Allocation of Time Revisited,"
Journal of Political Economy,
University of Chicago Press, vol. 85(6), pages 1099-1123, December.
- Reuben Gronau, 1976. "Leisure, Home Production and Work--The Theory of The Allocation of Time Revisited," NBER Working Papers 0137, National Bureau of Economic Research, Inc.
- Alberto Alesina & Andrea Ichino & Loukas Karabarbounis, 2011.
"Gender-Based Taxation and the Division of Family Chores,"
American Economic Journal: Economic Policy,
American Economic Association, vol. 3(2), pages 1-40, May.
- Alberto Alesina & Andrea Ichino & Loukas Karabarbounis, 2007. "Gender Based Taxation and the Division of Family Chores," NBER Working Papers 13638, National Bureau of Economic Research, Inc.
- Alesina, Alberto F & Ichino, Andrea & Karabarbounis, Loukas, 2007. "Gender Based Taxation and the Division of Family Chores," CEPR Discussion Papers 6591, C.E.P.R. Discussion Papers.
- Alesina, Alberto & Ichino, Andrea & Karabarbounis, Loukas, 2007. "Gender Based Taxation and the Division of Family Chores," IZA Discussion Papers 3233, Institute for the Study of Labor (IZA).
- Erwin OOGHE & Andreas PEICHL, 2010.
"Fair and efficient taxation under partial control: theory and evidence,"
Working Papers Department of Economics
ces10.32, KU Leuven, Faculty of Economics and Business, Department of Economics.
- Erwin Ooghe & Andreas Peichl, 2011. "Fair and Efficient Taxation under Partial Control: Theory and Evidence," CESifo Working Paper Series 3518, CESifo Group Munich.
- Ooghe, Erwin & Peichl, Andreas, 2010. "Fair and Efficient Taxation under Partial Control: Theory and Evidence," IZA Discussion Papers 5388, Institute for the Study of Labor (IZA).
- Dan Anderberg, 2008.
"Tax credits, income support, and partnership decisions,"
International Tax and Public Finance,
Springer;International Institute of Public Finance, vol. 15(4), pages 499-526, August.
- Dan Anderberg, 2007. "Tax Credits, Income Support and Partnership Decisions," CESifo Working Paper Series 2147, CESifo Group Munich.
- Manser, Marilyn & Brown, Murray, 1980. "Marriage and Household Decision-Making: A Bargaining Analysis," International Economic Review, Department of Economics, University of Pennsylvania and Osaka University Institute of Social and Economic Research Association, vol. 21(1), pages 31-44, February.
- Spencer Bastani & Sören Blomquist & Luca Micheletto, 2013.
"The Welfare Gains Of Age‐Related Optimal Income Taxation,"
International Economic Review,
Department of Economics, University of Pennsylvania and Osaka University Institute of Social and Economic Research Association, vol. 54, pages 1219-1249, November.
- Bastani, Spencer & Blomquist, Sören & Micheletto, Luca, 2010. "The Welfare Gains of Age Related Optimal Income Taxation," Working Paper Series, Center for Fiscal Studies 2010:12, Uppsala University, Department of Economics.
- Spencer Bastani & Sören Blomquist & Luca Micheletto, 2010. "The Welfare Gains of Age Related Optimal Income Taxation," CESifo Working Paper Series 3225, CESifo Group Munich.
- Lundberg, Shelly & Pollak, Robert A, 1993.
"Separate Spheres Bargaining and the Marriage Market,"
Journal of Political Economy,
University of Chicago Press, vol. 101(6), pages 988-1010, December.
- Lundberg, S. & Pollak, R.A., 1991. "Separate Spheres Bargaining and the Marriage Market," Working Papers 91-08, University of Washington, Department of Economics.
- Lundberg, S. & Pollak, R.A., 1991. "Separate Spheres Bargaining and the Marriage Market," Discussion Papers in Economics at the University of Washington 91-08, Department of Economics at the University of Washington.
- Laurens CHERCHYE & Thomas DEMUYNCK & Bram DE ROCK, 2010.
"Noncooperative household consumption with caring,"
Working Papers Department of Economics
ces10.34, KU Leuven, Faculty of Economics and Business, Department of Economics.
- Laurens Cherchye & Sam Cosaert & Thomas Demuynck & Bram De Rock, 2015. "Noncooperative Household Consumption with Caring," Working Papers ECARES ECARES 2015-46, ULB -- Universite Libre de Bruxelles.
- Laurens Cherchye & Sam Cosaert & Thomas Demuynck & Bram De Rock, 2015. "Noncooperative household consumption with caring," Working Papers Department of Economics 515971, KU Leuven, Faculty of Economics and Business, Department of Economics.
- Cherchye, L.J.H. & Demuynck, T. & de Rock, B., 2011. "Noncooperative Household Consumption with Caring," Discussion Paper 2011-019, Tilburg University, Center for Economic Research.
- Theodore C. Bergstrom, 1996.
"Economics in a Family Way,"
Journal of Economic Literature,
American Economic Association, vol. 34(4), pages 1903-1934, December.
- Theodore C. Bergstrom, "undated". "Economics in a Family Way," ELSE working papers 018, ESRC Centre on Economics Learning and Social Evolution.
- Bergstrom, T., 1995. "Economics of a Family Way," Papers 95-07, Michigan - Center for Research on Economic & Social Theory.
- Theodore C. Bergstrom, 1995. "Economics in a Family Way," Labor and Demography 9507002, EconWPA, revised 06 Feb 1996.
- repec:hrv:faseco:30752834 is not listed on IDEAS
- Robin Boadway & Pierre Pestieau, 2006.
"Tagging and redistributive taxation,"
Annals of Economics and Statistics,
GENES, issue 83-84, pages 123-147.
- Robin Boadway & Pierre Pestieau, 2006. "Tagging and Redistributive Taxation," Working Papers 1071, Queen's University, Department of Economics.
- Robin Boadway & Pierre Pestieau, 2006. "Tagging and redistributive taxation," Post-Print halshs-00754142, HAL.
- BOADWAY, Robin & PESTIEAU, Pierre, 2006. "Tagging and redistributive taxation," CORE Discussion Papers RP 1932, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
- N. Gregory Mankiw & Matthew Weinzierl, 2010.
"The Optimal Taxation of Height: A Case Study of Utilitarian Income Redistribution,"
American Economic Journal: Economic Policy,
American Economic Association, vol. 2(1), pages 155-176, February.
- N. Gregory Mankiw & Matthew Weinzierl, 2009. "The Optimal Taxation of Height: A Case Study of Utilitarian Income Redistribution," NBER Working Papers 14976, National Bureau of Economic Research, Inc.
- N. Gregory Mankiw & Matthew C. Weinzierl, 2009. "The Optimal Taxation of Height: A Case Study of Utilitarian Income Redistribution," Harvard Business School Working Papers 09-139, Harvard Business School.
- Eytan Sheshinski, 1972. "The Optimal Linear Income-tax," Review of Economic Studies, Oxford University Press, vol. 39(3), pages 297-302.
- Sören Blomquist & Luca Micheletto, 2008.
"Age-related Optimal Income Taxation,"
Scandinavian Journal of Economics,
Wiley Blackwell, vol. 110(1), pages 45-71, March.
- Blomquist, Sören & Micheletto, Luca, 2003. "Age Related Optimal Income Taxation," Working Paper Series 2003:7, Uppsala University, Department of Economics.
- Theodore C. Bergstrom, 1996.
"Economics in a Family Way,"
Journal of Economic Literature,
American Economic Association, vol. 34(4), pages 1903-1934, December.
- Theodore C. Bergstrom, "undated". "Economics in a Family Way," ELSE working papers 018, ESRC Centre on Economics Learning and Social Evolution.
- Ted Bergstrom, 1995. "Economic in a Family Way," Papers _028, University of Michigan, Department of Economics.
- Theodore C. Bergstrom, 1995. "Economics in a Family Way," Labor and Demography 9507002, EconWPA, revised 06 Feb 1996.
- J. A. Mirrlees, 1971. "An Exploration in the Theory of Optimum Income Taxation," Review of Economic Studies, Oxford University Press, vol. 38(2), pages 175-208.
- Craig Brett, 2007. "Optimal nonlinear taxes for families," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 14(3), pages 225-261, June.
- Stern, N. H., 1976. "On the specification of models of optimum income taxation," Journal of Public Economics, Elsevier, vol. 6(1-2), pages 123-162.
- Viard, Alan D, 2001. " Optimal Categorical Transfer Payments: The Welfare Economics of Limited Lump-Sum Redistribution," Journal of Public Economic Theory, Association for Public Economic Theory, vol. 3(4), pages 483-500.
- Apps, Patricia F & Rees, Ray, 1997.
"Collective Labor Supply and Household Production,"
Journal of Political Economy,
University of Chicago Press, vol. 105(1), pages 178-190, February.
- Apps, P.F. & Rees, R., 1996. "Collective Labor Supply and Household Production," Papers 301, Australian National University - Department of Economics.
- Lewbel, Arthur & Pendakur, Krishna, 2008.
"Estimation of collective household models with Engel curves,"
Journal of Econometrics,
Elsevier, vol. 147(2), pages 350-358, December.
- Arthur Lewbel & Krishna Pendakur, 2008. "Estimation of Collective Household Models With Engel Curves," Boston College Working Papers in Economics 694, Boston College Department of Economics.
- Patricia Apps & Ray Rees, 2011. "Optimal Taxation and Tax Reform for Two-Earner Households," CESifo Economic Studies, CESifo, vol. 57(2), pages 283-304, June.
- Richard Blundell & Andrew Shephard, 2012.
"Employment, Hours of Work and the Optimal Taxation of Low-Income Families,"
Review of Economic Studies,
Oxford University Press, vol. 79(2), pages 481-510.
- Richard Blundell & Andrew Shephard, 2008. "Employment, hours of work and the optimal taxation of low income families," IFS Working Papers W08/01, Institute for Fiscal Studies.
- Blundell, Richard & Shephard, Andrew, 2011. "Employment, Hours of Work and the Optimal Taxation of Low Income Families," IZA Discussion Papers 5745, Institute for the Study of Labor (IZA).
- Richard Blundell & Andrew Shephard, 2011. "Employment, Hours of Work and the Optimal Taxation of Low Income Families," Working Papers 1307, Princeton University, Department of Economics, Center for Economic Policy Studies..
- Emmanuel Saez, 2001.
"Using Elasticities to Derive Optimal Income Tax Rates,"
Review of Economic Studies,
Oxford University Press, vol. 68(1), pages 205-229.
- Emmanuel Saez, 2000. "Using Elasticities to Derive Optimal Income Tax Rates," NBER Working Papers 7628, National Bureau of Economic Research, Inc.
- repec:adr:anecst:y:2006:i:83-84:p:05 is not listed on IDEAS
- Helmuth Cremer & Firouz Gahvari & Jean-Marie Lozachmeur, 2010. "Tagging and Income Taxation: Theory and an Application," American Economic Journal: Economic Policy, American Economic Association, vol. 2(1), pages 31-50, February.
- Jonathan Gruber, 2004. "Is Making Divorce Easier Bad for Children? The Long-Run Implications of Unilateral Divorce," Journal of Labor Economics, University of Chicago Press, vol. 22(4), pages 799-834, October.
- McElroy, Marjorie B & Horney, Mary Jean, 1981. "Nash-Bargained Household Decisions: Toward a Generalization of the Theory of Demand," International Economic Review, Department of Economics, University of Pennsylvania and Osaka University Institute of Social and Economic Research Association, vol. 22(2), pages 333-349, June.
- Shelly Lundberg & Robert A. Pollak, 1996. "Bargaining and Distribution in Marriage," Journal of Economic Perspectives, American Economic Association, vol. 10(4), pages 139-158, Fall.
Citations
Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
Cited by:
- Spencer Bastani & Jacob Lundberg, 2016. "Political Preferences for Redistribution in Sweden," CESifo Working Paper Series 6205, CESifo Group Munich.
- Patricia Gallego-Granados & Johannes Geyer, 2015.
"Distributional and Behavioral Effects of the Gender Wage Gap,"
SOEPpapers on Multidisciplinary Panel Data Research
753, DIW Berlin, The German Socio-Economic Panel (SOEP).
- Patricia Gallego-Granados & Johannes Geyer, 2015. "Distributional and Behavioral Effects of the Gender Wage Gap," Discussion Papers of DIW Berlin 1469, DIW Berlin, German Institute for Economic Research.
- Cremer, Helmuth & Lozachmeur, Jean-Marie & Maldonado, Dario & Roeder, Kerstin, 2016.
"Household bargaining and the design of couples’ income taxation,"
European Economic Review,
Elsevier, vol. 89(C), pages 454-470.
- Roeder, Kerstin & Cremer, Helmuth & Lozachmeur, Jean-Marie & Maldonado, Dario, 2014. "Household bargaining and the design of couples' income taxation," Annual Conference 2014 (Hamburg): Evidence-based Economic Policy 100586, Verein für Socialpolitik / German Economic Association.
- Cremer, Helmuth & Lozachmeur, Jean-Marie & Maldonado, Dario & Roeder, Kerstin, 2015. "Household bargaining and the design of couples’ income taxation," IDEI Working Papers 844, Institut d'Économie Industrielle (IDEI), Toulouse.
- Cremer, Helmuth & Lozachmeur, Jean-Marie & Maldonado, Dario & Roeder, Kerstin, 2015. "Household Bargaining and the Design of Couples' Income Taxation," IZA Discussion Papers 8830, Institute for the Study of Labor (IZA).
- Helmuth Cremer & Jean-Mari Lozachmeur & Dario Maldonado & Kerstin Roeder, 2015. "Household Bargaining and the Design of Couples' Income Taxation," CESifo Working Paper Series 5205, CESifo Group Munich.
- Cremer, Helmuth & Lozachmeur, Jean-Marie & Maldonado, Dario & Roeder, Kerstin, 2015. "Household bargaining and the design of couples’ income taxation," TSE Working Papers 15-554, Toulouse School of Economics (TSE).
- Spencer Bastani & Sören Blomquist & Luca Micheletto, 2016. "Public Pensions in a Multi-Period Mirrleesian Income Tax Model," CESifo Working Paper Series 6206, CESifo Group Munich.
- Kanbur, Ravi & Tuomala, Matti, 2016.
"Groupings and the gains from tagging,"
Research in Economics,
Elsevier, vol. 70(1), pages 53-63.
- Kanbur, Ravi & Tuomala, Matti, 2014. "Groupings and the Gains From Tagging," Working Papers 180142, Cornell University, Department of Applied Economics and Management.
- Ravi Kanbur & Matti Tuomala, 2014. "Groupings and the Gains from Tagging," Working Papers 1493, University of Tampere, School of Management, Economics.
- Bastani, Spencer & Lundberg, Jacob, 2016. "Political preferences for redistribution in Sweden," Working Paper Series 2016:13, Uppsala University, Department of Economics.
- Gerritsen, Aart, 2016. "Optimal taxation when people do not maximize well-being," Journal of Public Economics, Elsevier, vol. 144(C), pages 122-139.
- repec:kap:jecinq:v:15:y:2017:i:4:d:10.1007_s10888-017-9368-4 is not listed on IDEAS
More about this item
Keywords
Optimal taxation; Tagging; Intra-household bargaining; H21; D13; J16;JEL classification:
- D13 - Microeconomics - - Household Behavior - - - Household Production and Intrahouse Allocation
- H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation
- J16 - Labor and Demographic Economics - - Demographic Economics - - - Economics of Gender; Non-labor Discrimination
- J20 - Labor and Demographic Economics - - Demand and Supply of Labor - - - General
Statistics
Access and download statisticsCorrections
All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:kap:itaxpf:v:20:y:2013:i:4:p:653-686. See general information about how to correct material in RePEc.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Sonal Shukla) or (Rebekah McClure). General contact details of provider: http://www.springer.com .
If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.
If CitEc recognized a reference but did not link an item in RePEc to it, you can help with this form .
If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.
Please note that corrections may take a couple of weeks to filter through the various RePEc services.