<div class="csl-bib-body">
<div class="csl-entry">Denderski, P., Kaas, L., Schulz, B., & Siassi, N. (2024, September 17). <i>Joint labour search and the taxation couples</i> [Conference Presentation]. Jahrestagung des Vereins für Socialpolitik, 2024, Berlin, Germany. http://hdl.handle.net/20.500.12708/205684</div>
</div>
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dc.identifier.uri
http://hdl.handle.net/20.500.12708/205684
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dc.description.abstract
In many countries, income is taxed at the household level with a progressive tax schedule. This paper analyzes the impact of joint progressive taxation for employment and wages of dual-earner households in the presence of labor market frictions. We develop a directed search model in which firms offer wage contracts to workers in single and couple households, anticipating that workers may quit into other jobs or non-employment in response to spousal income and the tax system. The model is calibrated to replicate job-finding, job-to-job transition, layoff and quit rates of the U.S. labor market, and a progressive joint tax schedule and UI benefits at the individual level. When comparing the benchmark economy to a counterfactual scenario with individual taxation, we f ind that replacing the tax rules for couples with those for singles reduces the share of non-employed workers by one-tenth. Furthermore, it increases wages by about 6 percent.
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dc.language.iso
en
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dc.subject
search and matching
en
dc.subject
job-to-job transitions
en
dc.subject
dual-earner households
en
dc.subject
income taxation
en
dc.title
Joint labour search and the taxation couples
fr
dc.type
Presentation
en
dc.type
Vortrag
de
dc.contributor.affiliation
Instytut Nauk Ekonomicznych, Poland
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dc.contributor.affiliation
Goethe University Frankfurt, Germany
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dc.type.category
Conference Presentation
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tuw.researchTopic.id
A4
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tuw.researchTopic.name
Mathematical Methods in Economics
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tuw.researchTopic.value
100
-
tuw.publication.orgunit
E105-03 - Forschungsbereich Ökonomie
-
tuw.author.orcid
0000-0003-2410-5694
-
tuw.author.orcid
0009-0000-2660-6316
-
tuw.author.orcid
0000-0001-6347-5239
-
tuw.event.name
Jahrestagung des Vereins für Socialpolitik, 2024
de
tuw.event.startdate
15-09-2024
-
tuw.event.enddate
18-09-2024
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tuw.event.online
On Site
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tuw.event.type
Event for scientific audience
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tuw.event.place
Berlin
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tuw.event.country
DE
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tuw.event.institution
Verein für Socialpolitik
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tuw.event.presenter
Siassi, Nawid
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wb.sciencebranch
Wirtschaftswissenschaften
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wb.sciencebranch.oefos
5020
-
wb.sciencebranch.value
100
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item.cerifentitytype
Publications
-
item.languageiso639-1
en
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item.fulltext
no Fulltext
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item.openairetype
conference paper not in proceedings
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item.openairecristype
http://purl.org/coar/resource_type/c_18cp
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item.grantfulltext
none
-
crisitem.author.dept
Instytut Nauk Ekonomicznych
-
crisitem.author.dept
Goethe University Frankfurt
-
crisitem.author.dept
E105-03 - Forschungsbereich Ökonomie
-
crisitem.author.orcid
0000-0003-2410-5694
-
crisitem.author.orcid
0009-0000-2660-6316
-
crisitem.author.orcid
0000-0001-6347-5239
-
crisitem.author.parentorg
E105 - Institut für Stochastik und Wirtschaftsmathematik
