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dc.contributor.authorBloemen, Hans G.en
dc.date.accessioned2010-02-23-
dc.date.accessioned2010-07-07T12:01:48Z-
dc.date.available2010-07-07T12:01:48Z-
dc.date.issued2010-
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
dc.language.isoengen
dc.publisher|aInstitute for the Study of Labor (IZA) |cBonnen
dc.relation.ispartofseries|aIZA Discussion Papers |x4697en
dc.subject.jelJ22en
dc.subject.ddc330en
dc.subject.keywordLabour supplyen
dc.subject.keywordhousehold behaviouren
dc.subject.keywordcollective modelen
dc.subject.keywordtaxationen
dc.subject.stwEinkommensteueren
dc.subject.stwArbeitsangeboten
dc.subject.stwPrivater Haushalten
dc.subject.stwArbeitszeiten
dc.subject.stwDiskrete Entscheidungen
dc.subject.stwErwerbstätigkeiten
dc.subject.stwSteuerwirkungen
dc.subject.stwSchätzungen
dc.subject.stwNiederlandeen
dc.titleIncome taxation in an empirical collective household labour supply model with discrete hours-
dc.type|aWorking Paperen
dc.identifier.ppn61907776Xen
dc.rightshttp://www.econstor.eu/dspace/Nutzungsbedingungenen

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