منابع مشابه
Tax Credits, Labor Supply, and Child Care
We explore the impact of the child care tax credit in the U.S. income tax system on the labor supply decisions of married women with young children by incorporating the cost of child care into a structural labor supply model. Using data from the 1986 NLSY, we find that government subsidies to child care increase labor supply substantially. Our policy simulations show that an increase in the val...
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We study the no arbitrage characterization of asset prices in the presence of capital gains and income taxes. The distinguishing feature of our analysis is that we impose on the model two important features of the tax code that have received little attention in the academic literature: the limited use of capital losses and the inability to wash sell. We show that under remarkably mild condition...
متن کاملLabor Supply Effects of the Earned Income Tax Credit under Labor Supply Restrictions
Previous empirical papers find that single mothers respond to EITC changes through the labor force participation (extensive) margin, not through the hours (intensive) margin. This is not predicted by standard labor supply models. My paper investigates labor supply effects of the EITC with a structural model, augmented with two factors that limit workers’ hours choices: costs of working and diff...
متن کاملFamily Labor Supply and Proposed Tax Reforms in the Netherlands1
This paper presents a discrete choice static neo-classical labor supply model for married or cohabiting couples in the Netherlands. The model simultaneously explains the participation decision and the desired number of hours worked. Due to its discrete nature, institutional details of the tax system can be fully incorporated. The model is estimated using Dutch cross-section data. The results ar...
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ژورنال
عنوان ژورنال: Journal of Public Economics
سال: 2000
ISSN: 0047-2727
DOI: 10.1016/s0047-2727(99)00109-7