English, Article, Journal or magazine article edition: Family Labour Supply and Taxes in Ireland Tim Callan; Arthur Van Soest

User activity

Share to:
 
Bookmark: http://trove.nla.gov.au/version/105933
Physical Description
  • preprint
Language
  • English

Edition details

Title
  • Family Labour Supply and Taxes in Ireland
Author
  • Tim Callan
  • Arthur Van Soest
Physical Description
  • preprint
Notes
  • We analyse the labour supply of husband and wife in Irish families. A static structural model used. Account is taken of nonlinearities and non-convexities in tax-benefit system, of fixed costs of working, of unobserved preference variation across families, of prediction errors in wages of non-workers and of potential endogeneity of gross wage rates. Moreover the neoclassical model is extended such that information on involuntary unemployment is incorporated in a structural way. Smooth simulated maximum likelihood is used to estimate the model, using household data from 1997. The Irish tax system is characterized by ?income splitting? so that the tax liability of the couple depends essentially on the joint income of husband and wife. We analyse the sensitivity of husbands? and wives? labour supply with respect to the own wage, the partner?s wage, and other income. We compare labour supply under the actual tax regime and under alternatives involving more independent taxation, and analyse the extent to which the tax system can explain the low participation of married women in Ireland.
  • RePEc:esr:wpaper:wp078
Language
  • English
Contributed by
OAIster

Get this edition

Other links

  • Set up My libraries

    How do I set up "My libraries"?

    In order to set up a list of libraries that you have access to, you must first login or sign up. Then set up a personal list of libraries from your profile page by clicking on your user name at the top right of any screen.

  • All (1)
  • Unknown (1)
None of your libraries hold this item.
None of your libraries hold this item.
None of your libraries hold this item.
None of your libraries hold this item.
None of your libraries hold this item.
None of your libraries hold this item.
None of your libraries hold this item.
None of your libraries hold this item.

User activity


e.g. test cricket, Perth (WA), "Parkes, Henry"

Separate different tags with a comma. To include a comma in your tag, surround the tag with double quotes.

Be the first to add a tag for this edition

Be the first to add this to a list

Comments and reviews

What are comments? Add a comment

No user comments or reviews for this version

Add a comment