The working families’ tax credit and some European tax reforms in a collective setting

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dc.contributor.author Bargain, Olivier
dc.contributor.author Myck, Michal
dc.contributor.author Beblo, Miriam
dc.contributor.author Beninger, Denis
dc.contributor.author Blundell, Richard
dc.contributor.author Carrasco, Raquel
dc.contributor.author Chiuri, Maria-Concetta
dc.contributor.author Laisney, François
dc.contributor.author Lechene, Valérie
dc.contributor.author Longobardi, Ernesto
dc.contributor.author Moreau, Nicolas
dc.contributor.author Ruiz-Castillo, Javier
dc.contributor.author Vermeulen, Frederic
dc.date.accessioned 2008-09-26T15:53:59Z
dc.date.available 2008-09-26T15:53:59Z
dc.date.copyright Copyright Springer Science+Business Media, LLC 2006 en
dc.date.issued 2006
dc.identifier.citation Review of Economics of the Household en
dc.identifier.issn 1569-5239
dc.identifier.uri http://hdl.handle.net/10197/550
dc.description.abstract 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 of distribution between wallet and purse, a broadly debated issue which has so far been impossible to model due to the limitations of the unitary model of household behavior. A calibrated data set is used to model the effects of introducing two forms of the Working Families’ Tax Credit. We also summarize results of estimations and calibrations obtained using the same methodology on data from five other European countries. The results underline the importance of taking account of the intrahousehold decision process and suggest that who receives government transfers does matter from the point of view of labor supply and welfare of household members. They also highlight the need for more research into models of household behavior. en
dc.format.extent 4304 bytes
dc.format.mimetype application/pdf
dc.language.iso en en
dc.publisher Springer Netherlands en
dc.subject Collective models en
dc.subject Fiscal reforms en
dc.subject Household labor supply en
dc.subject Intrahousehold allocation en
dc.subject.classification D11 en
dc.subject.classification D12 en
dc.subject.lcsh Households--Economic aspects en
dc.subject.lcsh Fiscal policy--Great Britain en
dc.subject.lcsh Labor supply--Effect of taxation on en
dc.title The working families’ tax credit and some European tax reforms in a collective setting en
dc.type Journal Article en
dc.internal.authorurl Olivier Bargain (web page) en
dc.internal.authorurl http://www.ucd.ie/economics/staff/obargain/olivier.bargain.htm en
dc.internal.authorcontactother Email: Olivier.Bargain@ucd.iel; Tel: 353 1 716 8357 en
dc.internal.authorid UCD0001 en
dc.internal.availability Full text not available en
dc.internal.webversions Publisher's version en
dc.internal.webversions http://dx.doi.org/10.1007/s11150-006-0003-6 en
dc.status Peer reviewed en
dc.identifier.volume 4 en
dc.identifier.issue 2 en
dc.identifier.startpage 129 en
dc.identifier.endpage 158 en
dc.identifier.doi 10.1007/s11150-006-0003-6
dc.neeo.contributor Moreau|Nicolas|aut|
dc.neeo.contributor Myck|Michal|aut|
dc.neeo.contributor Ruiz-Castillo|Javier|aut|
dc.neeo.contributor Vermeulen|Frederic|aut|
dc.neeo.contributor Bargain|Olivier|aut|UCD0001
dc.neeo.contributor Beblo|Miriam|aut|
dc.neeo.contributor Beninger|Denis|aut|
dc.neeo.contributor Blundell|Richard|aut|
dc.neeo.contributor Carrasco|Raquel|aut|
dc.neeo.contributor Chiuri|Maria-Concetta|aut|
dc.neeo.contributor Laisney|François|aut|
dc.neeo.contributor Lechene|Valérie|aut|
dc.neeo.contributor Longobardi|Ernesto|aut|


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