Author: Patricia AppsPublisher:
ISBN:
Category : Income tax
Languages : en
Pages : 20
Book Description
Individual Vs Joint Taxation in Models with Household Production
Author: Patricia AppsPublisher:
ISBN:
Category : Income tax
Languages : en
Pages : 20
Book Description
Taxation and Labour Supply
Author: C. V. BrownPublisher: Routledge
ISBN: 0429655851
Category : Business & Economics
Languages : en
Pages : 376
Book Description
First published in 1981. This book reports on a decade of research into the effects of taxation on the supply of labour. In addition to their work in making labour supply estimates, the study explores a number of the ways labour supply estimates can be used. When budget constraints are non-linear it is not possible to estimate the effects of (tax) or other policy changes from knowledge of labour supply elasticities alone, and it is necessary to re-estimate the original model used to derive the estimates. The implications of labour supply estimates for the study of inequality and optimal taxation are considered. Macro-economic models of the economy typically omit labour supply functions or include functions which are inconsistent with micro-economic work on labour supply. This book will appeal to academic economists, senior students and policy-makers in the field of public finance and labour economics, who will find much of interest from both the theoretical and policy standpoints.
Gender, Time Use, and Models of the Household
Author: Patricia AppsPublisher: World Bank Publications
ISBN:
Category : Households
Languages : en
Pages : 65
Book Description
The aim of this paper is to explain why time use data are essential for analysing issues of gender equity and the intra-household allocation of resourcess, for comparing living standards and for estimating the behavioural effects of changes in policy variables.
Economics of the Family
Author: Martin BrowningPublisher: Cambridge University Press
ISBN: 0521791596
Category : Business & Economics
Languages : en
Pages : 511
Book Description
This book provides a comprehensive, modern, and self-contained account of the research in the growing area of family economics. It is intended for graduate students in economics and for researchers in other fields interested in the economic approach to the family.
Public Economics and the Household
Author: Patricia AppsPublisher: Cambridge University Press
ISBN: 0521887879
Category : Business & Economics
Languages : en
Pages : 303
Book Description
Economic models in much of the public economics literature have been slow to reflect the significant changes towards double-income households throughout the developed world. This graduate-level text develops a more sophisticated approach to household economics, one that allows for multiple-income earners and shared decision-making. This approach is used to present a fundamentally new view of consumption. It then applies this to an analysis of tax systems, combining theoretical analysis of optimal taxation and tax reform with careful empirical study of the characteristics of income tax systems in four different countries: Australia, Germany, the UK and the USA. The book is particularly concerned with analysing, both theoretically and empirically, the impact of taxation on female labour supply, and identifying its effects on work incentives and fairness of income distribution. All this adds up to a fascinating new approach to the economics of household for researchers in both public and private sectors.
Tax Reform in the 21st Century
Author: John G. HeadPublisher: Kluwer Law International B.V.
ISBN: 9041128298
Category : Law
Languages : en
Pages : 578
Book Description
No government can be sustained without the ability to tax its citizens. The question then arises how can a nation do so in a way that's fair and equitable to taxpayers while simultaneously promoting economic growth and providing the state with the funds it needs to adequately address the needs of its citizens? This insightful work, featuring contributions from a stellar array of international tax experts and economists, addresses the crucial, relevant issues which developed countries will confront in the early decades of the 21st century: The pursuit of tax reform. Personal tax base: income or consumption? Tax rate scale: equity and efficiency aspects. Business tax reform: structural and design issues. Interjurisdictional issues. Controlling tax avoidance.
Tax Policy and Inclusive Growth
Author: Khaled Abdel-KaderPublisher: INTERNATIONAL MONETARY FUND
ISBN: 9781513561561
Category : Business & Economics
Languages : en
Pages : 38
Book Description
This paper discusses the theory and practice of tax design to achieve an efficient and equitable outcome, i.e. in support of inclusive growth. It starts with a discussion of the key principles from tax theory to guide practical tax design. Then, it elaborates on more granular tax policy, discussing key choices in the structure of the personal income tax on labor and capital income, taxes on wealth, the corporate income tax, and consumption taxes. The paper concludes by highlighting the political economy considerations of the issues with concrete recommedtions as to how to implement tax reform.
Handbook of Income Distribution
Author: Anthony B. AtkinsonPublisher: Elsevier
ISBN: 0444594760
Category : Business & Economics
Languages : en
Pages : 2370
Book Description
What new theories, evidence, explanations, and policies have shaped our studies of income distribution in the 21st century? Editors Tony Atkinson and Francois Bourguignon assemble the expertise of leading authorities in this survey of substantive issues. In two volumes they address subjects that were not covered in Volume 1 (2000), such as education, health and experimental economics; and subjects that were covered but where there have been substantial new developments, such as the historical study of income inequality and globalization. Some chapters discuss future growth areas, such as inheritance, the links between inequality and macro-economics and finance, and the distributional implications of climate change. They also update empirical advances and major changes in the policy environment. - The volumes define and organize key areas of income distribution studies - Contributors focus on identifying newly developing questions and opportunities for future research - The authoritative articles emphasize the ways that income mobility and inequality studies have recently gained greater political significance
Joint Committee on Taxation Tax Modeling Project and 1997 Tax Symposium Papers
Author: The intra-household allocation of time
Author: Publisher: Rozenberg Publishers
ISBN: 9036101336
Category :
Languages : en
Pages : 190
Book Description