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Displaying results 1 to 6 of 6.

  1. Is Our Fiscal System Discouraging Marriage? A New Look at the Marriage Tax
    Published: June 2022
    Publisher:  National Bureau of Economic Research, Cambridge, Mass

    We develop, apply, and test a new measure of the marriage tax - the reduction in future spending from getting married - using SCF and ACS data. Our measure incorporates all major and most minor U.S. tax and benefit programs. And it assumes clone... more

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    Sächsische Landesbibliothek - Staats- und Universitätsbibliothek Dresden
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    Universitätsbibliothek Freiburg
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    Helmut-Schmidt-Universität, Universität der Bundeswehr Hamburg, Universitätsbibliothek
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    Staats- und Universitätsbibliothek Hamburg Carl von Ossietzky
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    Technische Informationsbibliothek (TIB) / Leibniz-Informationszentrum Technik und Naturwissenschaften und Universitätsbibliothek
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    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
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    We develop, apply, and test a new measure of the marriage tax - the reduction in future spending from getting married - using SCF and ACS data. Our measure incorporates all major and most minor U.S. tax and benefit programs. And it assumes clone marriage - marrying oneself - to ensure the living-standard loss from marrying is unaffected by spousal choice. Our calculated high and highly variable marriage taxes materially reduce the probability of marriage particularly for low-income females with children

     

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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
    Series: NBER working paper series ; no. w30159
    Subjects: Ehe; Familie; Familienbesteuerung; USA; Taxation, Subsidies, and Revenue; Household; Marriage; Marital Dissolution; Family Structure; Domestic Abuse; Public Policy
    Scope: 1 Online-Ressource, illustrations (black and white)
    Notes:

    Hardcopy version available to institutional subscribers

  2. Taxing families fairly
    Published: [2022]
    Publisher:  Policy Exchange, London

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    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
    Subjects: Familienbesteuerung; Steuergerechtigkeit; Großbritannien
    Scope: 1 Online-Ressource (circa 41 Seiten), Illustrationen
  3. Families, labor markets and policy
    Published: [2022]
    Publisher:  Centre for Economic Performance, London School of Economics and Political Science, London

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    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    VS 449
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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
    Series: Discussion paper / Centre for Economic Performance ; no. 1887 (November 2022)
    Subjects: Frauen; Weibliche Arbeitskräfte; Hausarbeit; Lohnstruktur; Arbeitsmarktpolitik; Elternzeit; Familienleistungsausgleich; Familienbesteuerung; OECD-Staaten; gender gaps; spousal specialisation; family policies
    Scope: 1 Online-Ressource (circa 94 Seiten), Illustrationen
  4. Ehegattenbesteuerung in Deutschland
    Published: [2022]
    Publisher:  Bertelsmann Stiftung, Gütersloh

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    Source: Union catalogues
    Language: German
    Media type: Book
    Format: Online
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    Subjects: Familienbesteuerung; Deutschland
    Scope: 1 Online-Ressource (circa 32 Seiten)
  5. Families, Labor Markets, and Policy
    Published: November 2022
    Publisher:  National Bureau of Economic Research, Cambridge, Mass

    Using comparable data for 24 countries since the 1970s, we document gender convergence in schooling, employment and earnings, marriage delay and the accompanying decline in fertility, and the large remaining gaps in labor market outcomes, especially... more

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    Sächsische Landesbibliothek - Staats- und Universitätsbibliothek Dresden
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    Universitätsbibliothek Freiburg
    No inter-library loan
    Helmut-Schmidt-Universität, Universität der Bundeswehr Hamburg, Universitätsbibliothek
    No inter-library loan
    Staats- und Universitätsbibliothek Hamburg Carl von Ossietzky
    No inter-library loan
    Technische Informationsbibliothek (TIB) / Leibniz-Informationszentrum Technik und Naturwissenschaften und Universitätsbibliothek
    No inter-library loan
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    No inter-library loan

     

    Using comparable data for 24 countries since the 1970s, we document gender convergence in schooling, employment and earnings, marriage delay and the accompanying decline in fertility, and the large remaining gaps in labor market outcomes, especially among parents. A model of time allocation illustrates how the specialization of spouses in home or market production responds to preferences, comparative advantages and public policies. We draw lessons from existing evidence on the impacts of family policies on women's careers and children's wellbeing. There is to date little or no evidence of beneficial effects of longer parental leave (or fathers' quotas) on maternal participation and earnings. In most cases longer leave delays mothers' return to work, without long-lasting consequences on their careers. More generous childcare funding instead encourages female participation whenever subsidized childcare replaces maternal childcare. Impacts on child development depend on counterfactual childcare arrangements and tend to be more beneficial for disadvantaged households. In-work benefits targeted to low-earners have clear positive impacts on lone mothers' employment and negligible impacts on other groups. While most of this literature takes policy as exogenous, political economy aspects of policy adoption help understand the interplay between societal changes, family policies and gender equality

     

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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
    Series: NBER working paper series ; no. w30685
    Subjects: Frauen; Weibliche Arbeitskräfte; Hausarbeit; Lohnstruktur; Arbeitsmarktpolitik; Elternzeit; Familienleistungsausgleich; Familienbesteuerung; OECD-Staaten; Demographic Economics; Time Allocation and Labor Supply
    Scope: 1 Online-Ressource, illustrations (black and white)
    Notes:

    Hardcopy version available to institutional subscribers

  6. Families, labor markets and policy
    Published: [2022]
    Publisher:  Department of Economics, University of Oxford, Oxford

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    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    VS 454
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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
    Series: Department of Economics discussion paper series / University of Oxford ; number 994 (November 2022)
    Subjects: Frauen; Weibliche Arbeitskräfte; Hausarbeit; Lohnstruktur; Arbeitsmarktpolitik; Elternzeit; Familienleistungsausgleich; Familienbesteuerung; OECD-Staaten
    Scope: 1 Online-Ressource (circa 92 Seiten), Illustrationen