The literature on household behavior contains hardly any empirical research on the within household distributional effects of tax-benefit policies. We simulate this effect in the framework of a collective model of labor ...
There is a large empirical literature on policy measures targeted at children
but surprisingly very little theoretical foundation to ground the debate
on the optimality of the different instruments. In the present paper, ...
We simulate a hypothetical family tax credit on a sample of French couples, using jointly a collective model of labor supply and a tax-benefit calculator. Work behaviors represent here a general concept of “effort,” and ...
Child benefit is a universal payment to all households with children in Ireland. Unlike other transfers however it is paid to the mother. This paper analyses expenditure patterns out of this transfer payment and compares ...
A framework for simplified implementation of the collective model of labor supply decisions is presented in the context of fiscal reforms in the UK. Through its collective form the model accounts for the well known problem ...
Governments, over much of the developed world, make significant financial
transfers to parents with dependent children. For example, in the US the
recently introduced Child Tax Credit (CTC), which goes to almost all ...
This paper reports the results of a nationally representative survey that assessed individual and household willingness to pay extra taxes for increased levels of social transfers in Ireland. Different respondents interpret ...
This paper reports the results of a nationally representative survey that explored willingness to pay extra taxes for increased levels of social transfers in Ireland. Respondents differ in their interpretation of ...
This paper proposes a comparison of the results of tax policy analysis obtained on the basis of unitary and collective representations of the household. We first generate labour supplies consistent with the collective ...
We suggest a methodology to calibrate a collective model with household-specific bargaining rules and marriage-specific preferences that incorporate leisure externalities. The empirical identification relies on the assumption ...