The Effect of Income Taxation on Consumption and Labor Supply

The Effect of Taxation on Labor Supply : Evaluating the Gary Negative Income Tax Experiment

Collective Household Labor Supply : Non-participation and Income Taxation

In the present paper, we adopt the usual assumptions of the collective approach, i.e., individualism and efficiency, to study household labor supply. The theoretical innovation is twofold. Firstly, we incorporate in the initial setting the decision to participate to the labor market. Secondly, we abandon the assumption of linearity of the budget constraint. We show that (i) structural elements ...

the effect of explicit teaching of metacognitive vocabulary learning strategies on recall and retention of idioms

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Optimal Labor Income Taxation∗

This handbook chapter reviews recent developments in the theory of optimal labor income taxation. We emphasize connections between theory and empirical work that were initially lacking from optimal income tax theory. First, we provide historical and international background on labor income taxation and means-tested transfers. Second, we present the simple model of optimal linear taxation. Third...

The effects of joint taxation of married couples on labor supply and non-wage income

The United States changed its tax treatment of married couples in 1948, from a system in which each spouse paid taxes on his or her own income to a system in which a married couple is taxed as a unit. The switch from separate to joint taxation changed incentives for labor supply and asset ownership. This paper investigates the effects of the conversion to joint taxation, taking advantage of a n...