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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...
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 ...
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 ...