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Citations for "Optimal tax treatment of the family: Married couples"

by Boskin, Michael J. & Sheshinski, Eytan

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  1. 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.
  2. Matthias Wrede, 2003. "The Income Splitting Method: Is it Good for Both Marriage Partners?," German Economic Review, Verein für Socialpolitik, vol. 4(2), pages 203-216, 05.
  3. Apps, Patricia, 2003. "Gender, Time Use and Models of the Household," IZA Discussion Papers 796, Institute for the Study of Labor (IZA).
  4. Volker Meier & Helmut Rainer, 2012. "Beyond Ramsey: Gender-Based Taxation with Non-Cooperative Couples," CESifo Working Paper Series 3966, CESifo Group Munich.
  5. CREMER, Helmuth & LOZACHMEUR, Jean-Marie & PESTIEAU, Pierre, 2007. "Income taxation of couples and the tax unit choice," CORE Discussion Papers 2007013, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
  6. Edgar Cudmore & John Piggott & John Whalley, 2008. "Income Tax Design and the Desirability of Subsidies to Secondary Workers in a Household Model with Joint and Non-Joiont Time," University of Western Ontario, Economic Policy Research Institute Working Papers 20084, University of Western Ontario, Economic Policy Research Institute.
  7. Meier, Volker & Rainer, Helmut, 2012. "On the optimality of joint taxation for noncooperative couples," Munich Reprints in Economics 19177, University of Munich, Department of Economics.
  8. Henrik Jacobsen Kleven & Claus Thustrup Kreiner, 2001. "On the Optimality of Joint Taxation with Household Production," CESifo Working Paper Series 605, CESifo Group Munich.
  9. Guner, Nezih & Kaygusuz, Remzi & Ventura, Gustavo, 2012. "Income Taxation of U.S. Households: Facts and Parametric Estimates," CEPR Discussion Papers 9078, C.E.P.R. Discussion Papers.
  10. Patricia Apps, 2007. "Taxation And Labour Supply," CEPR Discussion Papers 560, Centre for Economic Policy Research, Research School of Economics, Australian National University.
  11. 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).
  12. 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.
  13. Bernhard Felderer & Klaus Ritzberger, 1995. "Family allowances as welfare improvements," Journal of Economics, Springer, vol. 61(1), pages 11-33, February.
  14. Andrienko, Yuri & Apps, Patricia & Rees, Ray, 2014. "Gender Bias in Tax Systems Based on Household Income," IZA Discussion Papers 8676, Institute for the Study of Labor (IZA).
  15. Patricia Apps, 1999. "Reforming the Australian Tax Transfer System," CEPR Discussion Papers 413, Centre for Economic Policy Research, Research School of Economics, Australian National University.
  16. Guner, Nezih & Kaygusuz, Remzi & Ventura, Gustavo, 2012. "Taxing Women: A Macroeconomic Analysis," CEPR Discussion Papers 8735, C.E.P.R. Discussion Papers.
  17. Volker Meier & Helmut Rainer, 2014. "Pigou Meets Ramsey: Gender-Based Taxation with Non-Cooperative Couples," Ifo Working Paper Series Ifo Working Paper No. 179, Ifo Institute for Economic Research at the University of Munich.
  18. Kleven, Henrik & Kreiner, Claus Thustrup & Saez, Emmanuel, 2006. "The Optimal Income Taxation of Couples," CEPR Discussion Papers 5978, C.E.P.R. Discussion Papers.
  19. Patricia Apps & Ray Rees, 2007. "The Taxation of Couples," CEPR Discussion Papers 559, Centre for Economic Policy Research, Research School of Economics, Australian National University.
  20. Patricia Apps & Ray Rees, 2010. "Australian Family Tax Reform and the Targeting Fallacy," Australian Economic Review, The University of Melbourne, Melbourne Institute of Applied Economic and Social Research, vol. 43(2), pages 153-175.
  21. Gelber, Alexander, 2010. "Taxation and the Earnings of Husbands and Wives," MPRA Paper 20345, University Library of Munich, Germany.
  22. Matthias Wrede, 2000. "Income Splitting – is it Good for Both Partners in the Marriage?," CESifo Working Paper Series 391, CESifo Group Munich.
  23. Patricia Apps & Ray Rees, 2014. "Optimal Taxation, Child Care and Models of the Household," CESifo Working Paper Series 4578, CESifo Group Munich.
  24. Louis Kaplow, 1992. "Optimal Distribution and Taxation of the Family," NBER Working Papers 4189, National Bureau of Economic Research, Inc.
  25. Volker Meier & Matthias Wrede, 2008. "Reducing the Excess Burden of Subsidizing the Stork: Joint Taxation, Individual Taxation, and Family Tax Splitting," CESifo Working Paper Series 2470, CESifo Group Munich.
  26. Richard Blundell & Thomas MaCurdy, 1998. "Labour supply: a review of alternative approaches," IFS Working Papers W98/18, Institute for Fiscal Studies.
  27. 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.
  28. Patricia Apps & Ray Rees, 2013. "Raise Top Tax Rates, Not the GST," CEPR Discussion Papers 684, Centre for Economic Policy Research, Research School of Economics, Australian National University.
  29. Ernesto Villanueva, 2001. "Parental altruism under imperfect information: Theory and evidence," Economics Working Papers 566, Department of Economics and Business, Universitat Pompeu Fabra, revised Sep 2002.
  30. Henrik Jacobsen Kleven & Claus Thustrup Kreiner, 2004. "A Revised Efficiency Principle for the Taxation of Couples," EPRU Working Paper Series 04-09, Economic Policy Research Unit (EPRU), University of Copenhagen. Department of Economics.
  31. Piggott, John & Whalley, John, 1996. "The Tax Unit and Household Production," Journal of Political Economy, University of Chicago Press, vol. 104(2), pages 398-418, April.
  32. Bas Jacobs & Ruud A. de Mooij & Kees Folmer, 2007. "Analyzing a Flat Income Tax in the Netherlands," Tinbergen Institute Discussion Papers 07-029/3, Tinbergen Institute.
  33. Bargain, Olivier, 2004. "Normative Evaluation of Tax Policies: From Households to Individuals," IZA Discussion Papers 1441, Institute for the Study of Labor (IZA).
  34. Schroyen, Fred, 2003. "Redistributive taxation and the household: the case of individual filings," Journal of Public Economics, Elsevier, vol. 87(11), pages 2527-2547, October.
  35. Herwig Immervoll & Henrik Jacobsen Kleven & Claus Thustrup Kreiner & Nicolaj Verdelin, 2008. "An Evaluation of the Tax-Transfer Treatment of Married Couples in European Countries," EPRU Working Paper Series 08-03, Economic Policy Research Unit (EPRU), University of Copenhagen. Department of Economics.
  36. Ruud Mooij, 2008. "Reinventing the Dutch tax-benefit system: exploring the frontier of the equity-efficiency trade-off," International Tax and Public Finance, Springer, vol. 15(1), pages 87-103, February.
  37. Nicola Fuchs-Schündeln & Alexander Bick, 2014. "Taxation and Labor Supply of Married Women across Countries: A Macroeconomic Analysis," 2014 Meeting Papers 321, Society for Economic Dynamics.
  38. Nezih Guner & Remzi Kaygusuz & Gustavo Ventura, 2014. "Online appendix to "Income Taxation of U.S. Households: Facts and Parametric Estimates"," Technical Appendices 11-141, Review of Economic Dynamics.
  39. Patricia Apps, 2009. "Tax Reform, Targeting and the Tax Burden on Women," CEPR Discussion Papers 609, Centre for Economic Policy Research, Research School of Economics, Australian National University.
  40. Marie-Louise Leroux & Grégory Ponthière, 2013. "Optimal prevention when coexistence matters," Journal of Population Economics, Springer, vol. 26(3), pages 1095-1127, July.
  41. Ooghe, Erwin & Peichl, Andreas, 2014. "Fair and efficent taxation under partial control," ZEW Discussion Papers 14-002, ZEW - Zentrum für Europäische Wirtschaftsforschung / Center for European Economic Research.
  42. Peichl, Andreas & Fuest, Clemens & Bergs, Christian & Schaefer, Thilo, 2006. "Reformoptionen der Familienbesteuerung - Aufkommens-, Verteilungs- und Arbeitsangebotseffekte," FiFo Discussion Papers - Finanzwissenschaftliche Diskussionsbeiträge 06-8, University of Cologne, FiFo Institute for Public Economics.
  43. Ruud A. De Mooij & Bas Jacobs & Kees Folmer, 2007. "Analyzing a Flat Income Tax in the Netherlands," CESifo Working Paper Series 1890, CESifo Group Munich.
  44. Ruggero Paladini, 2014. "Da Bentham alla tassazione ottimale," Public Finance Research Papers 2, Istituto di Economia e Finanza, DIGEF, Sapienza University of Rome.
  45. Meier, Volker, 2013. "One-sided private provision of public goods with implicit Lindahl pricing," Munich Reprints in Economics 19181, University of Munich, Department of Economics.
  46. Martin Werding, 2008. "Survivor Benefits and the Gender-Related Tax Differential in Public Pension Schemes: Observations from Germany," Journal of Economics and Statistics (Jahrbuecher fuer Nationaloekonomie und Statistik), Justus-Liebig University Giessen, Department of Statistics and Economics, vol. 228(1), pages 110-134, February.
  47. Bastani, Spencer, 2012. "Gender-Based and Couple-Based Taxation," Working Paper Series, Center for Fiscal Studies 2012:6, Uppsala University, Department of Economics.
  48. Hermann Buslei & Katharina Wrohlich, 2014. "Besteuerung von Paaren: das Ehegattensplitting und seine Alternativen," DIW Roundup: Politik im Fokus 21, DIW Berlin, German Institute for Economic Research.
  49. Patricia Apps & Ray Rees, 2012. "Capital Income Taxation and the Mirrlees Review," CEPR Discussion Papers 675, Centre for Economic Policy Research, Research School of Economics, Australian National University.
  50. Martin Feldstein & Daniel R. Feenberg, 1996. "The Taxation of Two-Earner Families," NBER Chapters, in: Empirical Foundations of Household Taxation, pages 39-75 National Bureau of Economic Research, Inc.
  51. Apps, P.F. & Rees, R., 1998. "On the Taxation of Trade Within and Between Households," Papers 337, Australian National University - Department of Economics.
  52. Thomas Piketty & Emmanuel Saez, 2012. "Optimal Labor Income Taxation," NBER Working Papers 18521, National Bureau of Economic Research, Inc.
  53. Patricia Apps, 2006. "Family Taxation: An Unfair and Inefficient System," CEPR Discussion Papers 524, Centre for Economic Policy Research, Research School of Economics, Australian National University.
  54. Mizuki Komura, 2013. "Tax reform and endogenous gender bargaining power," Review of Economics of the Household, Springer, vol. 11(2), pages 175-192, June.
  55. Henrik Jacobsen Kleven & Claus Thustrup Kreiner, 2007. "Optimal Taxation of Married Couples with Household Production," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 63(4), pages 498-518, December.
  56. Patricia Apps & Glenn Jones, 1986. "Selective taxation of couples," Journal of Economics, Springer, vol. 5(1), pages 1-15, December.
  57. Hans Fehr & Manuel Kallweit & Fabian Kindermann, 2013. "Reforming Family Taxation in Germany - Labor Supply vs. Insurance Effects," CESifo Working Paper Series 4386, CESifo Group Munich.
  58. Patricia Apps & Ray Rees, 2005. "Gender, Time Use, and Public Policy over the Life Cycle," Oxford Review of Economic Policy, Oxford University Press, vol. 21(3), pages 439-461, Autumn.
  59. Henrik Jacobsen Kleven & Claus Thustrup Kreiner & Emmanuel Saez, 2007. "The Optimal Income Taxation of Couples as a Multi-Dimensional Screening Problem," CESifo Working Paper Series 2092, CESifo Group Munich.
  60. Immervoll, Herwig & Kleven, Henrik Jacobsen & Kreiner, Claus Thustrup & Verdelin, Nicolaj, 2011. "Optimal tax and transfer programs for couples with extensive labor supply responses," Journal of Public Economics, Elsevier, vol. 95(11), pages 1485-1500.
  61. Nicole Bosch & Miriam Gielen & Egbert Jongen & Mauro Mastrogiacomo (DNB & CPB), 2013. "A structural analysis of labour supply elasticities in the Netherlands," CPB Discussion Paper 235, CPB Netherlands Bureau for Economic Policy Analysis.
  62. Patricia Apps & Ray Rees, 2008. "Taxation, Labour Supply and Saving," CEPR Discussion Papers 590, Centre for Economic Policy Research, Research School of Economics, Australian National University.
  63. Kevin J. Mumford, 2007. "The Optimal Tax Treatment of Families with Children," Discussion Papers 06-020, Stanford Institute for Economic Policy Research.
  64. Gopi Shah Goda, 2007. "Implicit Social Security Tax Rates over the Life Cycle," Discussion Papers 06-021, Stanford Institute for Economic Policy Research.
  65. Patricia Apps, 2006. "The New Discrimination and Childcare," CEPR Discussion Papers 541, Centre for Economic Policy Research, Research School of Economics, Australian National University.
  66. Jorge Onrubia Fernández & María del Carmen Rodado Ruiz, 2015. "¿Gravamen individual o grupal en el IRPF? Una valoración desde la movilidad distributiva," Studies on the Spanish Economy eee2015-01, FEDEA.
  67. Paul Schultz, T., 2002. "Why Governments Should Invest More to Educate Girls," World Development, Elsevier, vol. 30(2), pages 207-225, February.
  68. Sara LaLumia, 2006. "The Effects of Joint Taxation of Married Couples on Labor Supply and Non-wage Income," Working Papers 28, Department of Economics, College of William and Mary.
  69. André Decoster & Peter Haan, 2011. "A Switch from Joint to Individual Taxation Is Welfare Improving," Discussion Papers of DIW Berlin 1175, DIW Berlin, German Institute for Economic Research.
  70. B. Douglas Bernheim, 2010. "Emmanuel Saez: 2009 John Bates Clark Medalist," Journal of Economic Perspectives, American Economic Association, vol. 24(3), pages 183-206, Summer.
  71. Rees, Ray, 1988. "Taxation and the Household," Munich Reprints in Economics 3411, University of Munich, Department of Economics.
  72. Stefan Bach & Peter Haan & Richard Ochmann, 2013. "Taxation of Married Couples in Germany and the UK: One-Earner Couples Make the Difference," International Journal of Microsimulation, International Microsimulation Association, vol. 6(3), pages 3-24.
  73. repec:dgr:uvatin:2007029 is not listed on IDEAS
  74. repec:dgr:uvatin:20070029 is not listed on IDEAS
  75. Bas Jacobs, 2013. "From Optimal Tax Theory to Applied Tax Policy," CESifo Working Paper Series 4151, CESifo Group Munich.
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