Please use this identifier to cite or link to this item: http://hdl.handle.net/10419/35844
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dc.contributor.authorBloemen, Hans G.en_US
dc.date.accessioned2010-02-23en_US
dc.date.accessioned2010-07-07T12:01:48Z-
dc.date.available2010-07-07T12:01:48Z-
dc.date.issued2010en_US
dc.identifier.urihttp://hdl.handle.net/10419/35844-
dc.description.abstractMost empirical studies on the impact of labour income taxation on the labour supply behaviour of households use a unitary modelling approach. In this paper we empirically analyze income taxation and the choice of working hours by combining the collective approach for household behaviour and the discrete hours choice framework with fixed costs of work. We identify the sharing rule parameters with data on working hours of both the husband and the wife within a couple. Parameter estimates are used to evaluate various model outcomes, like the wage elasticities of labour supply and the impacts of wage changes on the income sharing between husband and wife. We also simulate the consequences of a policy change in the tax system. We find that the collective model has different empirical outcomes of income sharing than a restricted model that imposes pooling of men's earnings and the household's non-labour income in the female's budget constraint. These differences in outcomes have consequences for the evaluation of a policy change in the tax system.en_US
dc.language.isoengen_US
dc.publisher|aInstitute for the Study of Labor (IZA) |cBonnen_US
dc.relation.ispartofseries|aIZA Discussion Papers |x4697en_US
dc.subject.jelJ22en_US
dc.subject.ddc330en_US
dc.subject.keywordLabour supplyen_US
dc.subject.keywordhousehold behaviouren_US
dc.subject.keywordcollective modelen_US
dc.subject.keywordtaxationen_US
dc.subject.stwEinkommensteueren_US
dc.subject.stwArbeitsangeboten_US
dc.subject.stwPrivater Haushalten_US
dc.subject.stwArbeitszeiten_US
dc.subject.stwDiskrete Entscheidungen_US
dc.subject.stwErwerbstätigkeiten_US
dc.subject.stwSteuerwirkungen_US
dc.subject.stwSchätzungen_US
dc.subject.stwNiederlandeen_US
dc.titleIncome taxation in an empirical collective household labour supply model with discrete hoursen_US
dc.type|aWorking Paperen_US
dc.identifier.ppn61907776Xen_US
dc.rightshttp://www.econstor.eu/dspace/Nutzungsbedingungen-

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