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Optimal Taxation, Child Care and Models of the Household
optimal taxation time allocation household production child care inequality labour supply
2012/10/22
This paper presents for the first time the properties of optimal piecewise linear tax systems for two-earner households, based on joint and individual incomes respectively. A key contribution is the a...
Employment, Hours of Work and the Optimal Taxation of Low Income Families
labour supply optimal taxation low income support
2012/10/30
The optimal design of low income support is examined using a structural labour supply model. The approach incorporates unobserved heterogeneity, fixed costs of work, childcare costs and the detailed n...