2024-03-29T10:38:41Zhttps://repositori.uji.es/oai/requestoai:repositori.uji.es:10234/841252017-02-20T23:46:27Zcom_10234_25884col_10234_25938
Repositori UJI
author
Beninger, Denis
author
Bargain, Olivier
author
Beblo, Miriam
author
Blundell, Richard
author
Carrasco, Raquel
author
Chiuri, Maria-Concetta
author
Laisney, François
author
Lechene, Valérie
author
Longobardi, Ernesto
author
Moreau, Nicolas
author
Myck, Michal
author
Ruiz-Castillo, Javier
author
Vermeulen, Frederic
2014-02-20T09:22:17Z
2014-02-20T09:22:17Z
2006-05
Review of the Economics of the Household, 2006, v. 4, n. 2, pp. 159-180
1569-5239
http://hdl.handle.net/10234/84125
http://dx.doi.org/10.1007/s11150-006-0004-5
This paper proposes a comparison of the results of tax policy analysis obtained on the basis of unitary and collective representations of the household. We first generate labour supplies consistent with the collective rationality, by use of a model calibrated on microdata as described in Vermeulen et al. [Collective Models of Household Labor Supply with Nonconvex Budget Sets and Nonparticipation: A Calibration Approach (2006)]. A unitary model is then estimated on these collective data and unitary and collective responses to a tax reform are compared. We focus on the introduction of linear taxation in Germany. The exercise is replicated for other European countries and other topical reforms. Distortions due to the use of a unitary model turn out to be important in predicting labour supply adjustments, in the design of tax revenue neutral reforms, and in predicting a reform’s welfare implications.
eng
©Springer
Economía
Evaluating the move to a linear tax system in Germany and other European countries
info:eu-repo/semantics/article