Artigo Revisado por pares

Individual Versus Joint Taxation in Models With Household Production

1999; University of Chicago Press; Volume: 107; Issue: 2 Linguagem: Inglês

10.1086/250064

ISSN

1537-534X

Autores

Patricia Apps, Ray Rees,

Tópico(s)

Taxation and Compliance Studies

Resumo

Previous articleNext article No AccessCommentsIndividual Versus Joint Taxation in Models With Household ProductionPatricia F. Apps and Ray ReesPatricia F. AppsUniversity of Sydney and Australian Natonal university Search for more articles by this author and Ray ReesUniversity of Munich Search for more articles by this author University of Sydney and Australian Natonal universityUniversity of MunichPDFPDF PLUS Add to favoritesDownload CitationTrack CitationsPermissionsReprints Share onFacebookTwitterLinkedInRedditEmailPrint SectionsMoreDetailsFiguresReferencesCited by Journal of Political Economy Volume 107, Number 2April 1999 Article DOIhttps://doi.org/10.1086/250064 Views: 177Total views on this site Citations: 43Citations are reported from Crossref © 1999 by The University of Chicago. All rights reserved.PDF download Crossref reports the following articles citing this article:Volker Meier, Matthew D. Rablen Political economy of redistribution between traditional and modern families, International Tax and Public Finance 3 (Jun 2023).https://doi.org/10.1007/s10797-023-09786-wPatricia Apps, Ray Rees Inequality measurement and tax/transfer policy, International Tax and Public Finance 29, no.44 (Oct 2021): 953–984.https://doi.org/10.1007/s10797-021-09695-wHelmuth Cremer, Jean-Marie Lozachmeur, Kerstin Roeder Household bargaining, spouses' consumption patterns and the design of commodity taxes, Oxford Economic Papers 73, no.11 (Oct 2019): 225–247.https://doi.org/10.1093/oep/gpz060Francesca Barigozzi, Helmuth Cremer, Kerstin Roeder Till taxes do us part: Tax penalties or bonuses and the marriage decision, European Economic Review 118 (Sep 2019): 37–50.https://doi.org/10.1016/j.euroecorev.2019.05.001Nicolas Frémeaux, Marion Leturcq Individualisation du patrimoine au sein des couples : quels enjeux pour la fiscalité ?, Revue de l'OFCE N° 161, no.11 (Jul 2019): 145–175.https://doi.org/10.3917/reof.161.0145James Alm Taxation of the Family, (Feb 2018): 13500–13505.https://doi.org/10.1057/978-1-349-95189-5_2299Vidya Atal Say at home, or stay at home? Policy implications on female labor supply and empowerment, Review of Economics of the Household 15, no.44 (Jan 2015): 1081–1103.https://doi.org/10.1007/s11150-015-9281-1S. Verzillo, A. Santoro, M. Mezzanzanica Family splitting versus joint taxation: a case-study, Economia Politica 34, no.22 (Sep 2016): 337–354.https://doi.org/10.1007/s40888-016-0039-xSergio Jara-Díaz, Jorge Rosales-Salas Beyond transport time: A review of time use modeling, Transportation Research Part A: Policy and Practice 97 (Mar 2017): 209–230.https://doi.org/10.1016/j.tra.2017.01.022Agnieszka Gehringer, Stephan Klasen Labor Force Participation of Women in the EU - What Role do Family Policies Play?, LABOUR 31, no.11 (Nov 2016): 15–42.https://doi.org/10.1111/labr.12085Francesca Barigozzi, Helmuth Cremer, Kerstin Roeder Until Taxes Do Us Part: Tax Penalties or Bonuses and the Marriage Decision, SSRN Electronic Journal (Jan 2017).https://doi.org/10.2139/ssrn.3058874Helmuth Cremer, Jean-Marie Lozachmeur, Dario Maldonado, Kerstin Roeder Household bargaining and the design of couples' income taxation, European Economic Review 89 (Oct 2016): 454–470.https://doi.org/10.1016/j.euroecorev.2016.09.006Volker Meier, Helmut Rainer Pigou meets Ramsey: Gender-based taxation with non-cooperative couples, European Economic Review 77 (Jul 2015): 28–46.https://doi.org/10.1016/j.euroecorev.2015.03.010Agnieszka Gehringer, Stephan Klasen Labor Force Participation of Women in the EU What Role Do Family Policies Play?, SSRN Electronic Journal (Jan 2015).https://doi.org/10.2139/ssrn.2599282Sophie Ponthieux, Dominique Meurs Gender Inequality, (Jan 2015): 981–1146.https://doi.org/10.1016/B978-0-444-59428-0.00013-8Klára Kalíšková Labor supply consequences of family taxation: Evidence from the Czech Republic, Labour Economics 30 (Oct 2014): 234–244.https://doi.org/10.1016/j.labeco.2014.04.010Volker Meier, Matthias Wrede Reducing the excess burden of subsidizing the stork: joint taxation, individual taxation, and family tax splitting, Journal of Population Economics 26, no.33 (Dec 2011): 1195–1207.https://doi.org/10.1007/s00148-011-0400-xMizuki Komura Tax reform and endogenous gender bargaining power, Review of Economics of the Household 11, no.22 (Jan 2013): 175–192.https://doi.org/10.1007/s11150-012-9174-5Kllra Kalllkovv Family Taxation and the Female Labor Supply: Evidence from the Czech Republic, SSRN Electronic Journal (Jan 2013).https://doi.org/10.2139/ssrn.2358474Volker Meier, Helmut Rainer On the optimality of joint taxation for noncooperative couples, Labour Economics 19, no.44 (Aug 2012): 633–641.https://doi.org/10.1016/j.labeco.2012.05.001Helmuth Cremer, Jean-Marie Lozachmeur, Pierre Pestieau Income taxation of couples and the tax unit choice, Journal of Population Economics 25, no.22 (Jul 2011): 763–778.https://doi.org/10.1007/s00148-011-0376-6Alberto Alesina, Andrea Ichino, Loukas Karabarbounis Gender-Based Taxation and the Division of Family Chores, American Economic Journal: Economic Policy 3, no.22 (May 2011): 1–40.https://doi.org/10.1257/pol.3.2.1Vidya Atal Say at Home, or Stay at Home? A Theory of Female Labor Supply, SSRN Electronic Journal (Jan 2011).https://doi.org/10.2139/ssrn.1807045André Decoster, Peter Haan A Switch from Joint to Individual Taxation is Welfare Improving, SSRN Electronic Journal (Jan 2011).https://doi.org/10.2139/ssrn.1980679Kai A. Konrad, Kjell Erik Lommerud Love and taxes – and matching institutions, Canadian Journal of Economics/Revue canadienne d'économique 43, no.33 (Jul 2010): 919–940.https://doi.org/10.1111/j.1540-5982.2010.01600.xA.L. Booth, M.G. Coles Tax policy and returns to education, Labour Economics 17, no.11 (Jan 2010): 291–301.https://doi.org/10.1016/j.labeco.2009.03.005Alberto F. Alesina, Andrea Ichino, Loukas Karabarbounis Gender Based Taxation and the Division of Family Chores, SSRN Electronic Journal (Jan 2010).https://doi.org/10.2139/ssrn.1298973Sara LaLumia The effects of joint taxation of married couples on labor supply and non-wage income, Journal of Public Economics 92, no.77 (Jul 2008): 1698–1719.https://doi.org/10.1016/j.jpubeco.2008.01.009Chris van Klaveren, Bernard van Praag, Henriette Maassen van den Brink A public good version of the collective household model: an empirical approach with an application to British household data, Review of Economics of the Household 6, no.22 (Jan 2008): 169–191.https://doi.org/10.1007/s11150-007-9028-8Peter Haan, Dolores Navarro Optimal Income Taxation of Married Couples: An Empirical Analysis of Joint and Individual Taxation, SSRN Electronic Journal (Jan 2008).https://doi.org/10.2139/ssrn.1428783Kai A. Konrad, Kjell Erik Lommerud Love and Taxes – And Matching Institutions, SSRN Electronic Journal (Jan 2008).https://doi.org/10.2139/ssrn.1664988Ekaterina Kalugina, Natalia Radtchenko, Catherine Sofer Une analyse du partage intrafamilial du revenu à partir de données subjectives, Économie & prévision n° 186, no.55 (Jan 2008): 101.https://doi.org/10.3917/ecop.186.0101James Alm Taxation of the Family, (Nov 2016): 1–7.https://doi.org/10.1057/978-1-349-95121-5_2299-1Thomas F. Crossley, Sung-Hee Jeon Joint Taxation and the Labour Supply of Married Women: Evidence from the Canadian Tax Reform of 1988, Fiscal Studies 28, no.33 (Sep 2007): 343–365.https://doi.org/10.1111/j.1475-5890.2007.00059.xHerbert J. Schuetze Income splitting among the self-employed, Canadian Journal of Economics/Revue canadienne d'economique 39, no.44 (Nov 2006): 1195–1220.https://doi.org/10.1111/j.1540-5982.2006.00387.xGraciela Chichilnisky The Gender Gap, SSRN Electronic Journal (Jan 2005).https://doi.org/10.2139/ssrn.1377942Christos Koulovatianos, Carsten Schröder, Ulrich Schmidt Non-Market Time and Household Well-Being, SSRN Electronic Journal (Jan 2005).https://doi.org/10.2139/ssrn.745884Matthias Wrede The Income Splitting Method: Is it Good for Both Marriage Partners?, German Economic Review 4, no.22 (May 2003): 203–216.https://doi.org/10.1111/1468-0475.00079Denis Beninger, Francois Laisney Comparison Between Unitary and Collective Models of Household Labor Supply With Taxation, SSRN Electronic Journal (Jan 2003).https://doi.org/10.2139/ssrn.385424Patricia F. Apps Gender, Time Use and Models of the Household, SSRN Electronic Journal (Jan 2003).https://doi.org/10.2139/ssrn.418644Patricia Apps, Ray Rees On the taxation of trade within and between households, Journal of Public Economics 73, no.22 (Aug 1999): 241–263.https://doi.org/10.1016/S0047-2727(99)00012-2 John Piggott and John Whalley Reply to Apps/Rees and Gottfried/Richter Piggott & Whalley, Journal of Political Economy 107, no.22 (Jul 2015): 410–418.https://doi.org/10.1086/250066Matthias Wrede Ehegattensplitting, Allokation und innerfamiliäre Verteilung, (): 207–225.https://doi.org/10.1007/978-3-8350-5512-4_10

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