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  1. Taxation and Household Decisions
    an Intertemporal Analysis
    Author: Bronson, Mary Ann; Haanwinckel, Daniel; Mazzocco, Maurizio
    Published: August 2024
    Publisher:  National Bureau of Economic Research, Cambridge, Mass

    How do different income taxation systems affect household decisions and welfare? We answer this question by first documenting the strong labor supply disincentives for secondary earners of the U.S. tax system and by using variations from the Bush Tax... 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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    How do different income taxation systems affect household decisions and welfare? We answer this question by first documenting the strong labor supply disincentives for secondary earners of the U.S. tax system and by using variations from the Bush Tax Cuts to assess their effects on intra-household specialization. We then develop a lifecycle model incorporating labor supply, marriage and divorce decisions with limited commitment, household production, human capital accumulation, and assortative mating. After estimating and validating the model with various datasets, we evaluate four tax systems: a U.S.-like income-splitting system, an individual taxation system, a flexible general joint system, and an income-splitting system with secondary-earner deductions. We find that the individual taxation system provides higher welfare than income splitting but increases inequality. The general joint system offers the highest welfare but is complex to implement. The income-splitting system with a secondary-earner deduction improves welfare and reduces inequality while maintaining simplicity

     
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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
    Series: NBER working paper series ; no. w32861
    Subjects: Einkommensteuer; Familienbesteuerung; Steuerreform; Arbeitsangebot; Haushaltsökonomik; Steuerwirkung; USA; Taxation, Subsidies, and Revenue; Fiscal Policies and Behavior of Economic Agents; Demographic Economics; Demand and Supply of Labor
    Scope: 1 Online-Ressource, illustrations (black and white)
    Notes:

    Hardcopy version available to institutional subscribers
  2. Marriage penalties and bonuses by race and ethnicity
    an application of race and ethnicity imputation
    Author: Costello, Rachel; DeFilippes, Portia; Fisher, Robin; Klemens, Ben; Lin, Emily Y.
    Published: [2024]
    Publisher:  [U.S. Department of the Treasury, Office of Tax Analysis], [Washington, DC]

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    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
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    ZSS 69
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    Export to reference management software   RIS file
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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
    Series: Office of Tax Analysis working paper ; 124 (January 2024)
    Subjects: Familienbesteuerung; Steuererhebungsverfahren; Fehlende Daten; Mikrosimulation; Ethnische Gruppe; Rasse; USA
    Scope: 1 Online-Ressource (circa 33 Seiten), Illustrationen