4,904 research outputs found

    Optimal Income Taxation of Married Couples: An Empirical Analysis of Joint and Individual Taxation

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    In this paper we develop a discrete model of optimal taxation of married couples and empirically discuss the optimality of income taxation for this group. To this end, we derive the social welfare function which guarantees that joint taxation of married couples is optimal. We will contrast this welfare function with the one that makes a system of individual taxation optimal. For the empirical application we use a static structural labor supply model to estimate the preferences of households. We find that the system of joint taxation is only optimal when the government has a high taste for redistribution towards one-earner couples and a very low or even negative taste for redistribution towards couples in which both partners earn a similar amount of income. In contrast, the optimality of individual taxation is less dependent of the working composition within the household.Optimal taxation of married couples, joint taxation, labor supply estimation

    Optimal Income Taxation of Married Couples: An Empirical Analysis of Joint and Individual Taxation

    Get PDF
    In this paper we develop a discrete model of optimal taxation of married couples and empirically discuss the optimality of income taxation for this group. To this end, we derive the social welfare function which guarantees that joint taxation of married couples is optimal. We will contrast this welfare function with the one that makes a system of individual taxation optimal. For the empirical application we use a static structural labor supply model to estimate the preferences of households. We find that the system of joint taxation is only optimal when the government has a high taste for redistribution towards one-earner couples and a very low or even negative taste for redistribution towards couples in which both partners earn a similar amount of income. In contrast, the optimality of individual taxation is less dependent of the working composition within the household.joint taxation, optimal taxation of married couples, labor supply estimation

    You, Me, and We: An Artistic Inquiry Exploring Embodied Self-Awareness

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    Heuristic research methodology was used to engage in a creative and systematic process of self-exploration with a goal of fostering embodied self-awareness. I answered the following research question: How will engaging in embodied self-awareness influence and inform the relationships I create with others and myself? Additionally, I explored my use of Effort time and its influence on my embodied self-awareness. As the sole-researcher and participant, data were collected for 4 weeks in 8 sessions by self-reflecting on intuitively felt meaningful experiences between myself and another person(s), in addition to self-reflecting on my individual experience amidst those interactions. Movement narratives, embodied journal entries, and fluctuating my use of Effort time served as data for intuitive analysis. The organic process of analyzing recurring themes and synthesizing information occurred in consultation with a dance/movement therapist and validated with a resonance panel, resulting in 8-10 weeks of analysis. Findings revealed a relationship between authenticity, sense of agency, and embodied self-awareness as well as an increase to the awareness of body sensations. Secondly, fluctuating my use of Effort time supported the practice of embodied self-awareness. Implications suggest practicing embodied self-awareness may prove useful to developing dance/movement therapists for creating and sustaining effective therapeutic relationships. Furthermore, the use of fluctuating Effort time as an intervention may support clients in accessing their own embodied self-awareness. 73 pages

    Diffeomorphisms Versus Non Abelian Gauge Transformations: An Example of 1+1 Dimensional Gravity

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    We investigate the phase space of a typical model of 1+1 dimensional gravity (Jackiw-Teitelboim model with cylindrical topology) using its reformulation as a non abelian gauge theory based on the sl(2,R) algebra. Modifying the conventional approach we argue that one should take the universal covering of SL(2,R) rather than PSL(2,R) as the gauge group of the theory. We discuss the consequences for the quantization of the model and find that the spectrum of the Dirac observables is sensible to this modification. Our analysis further provides an example for a gravity theory where the standard Hamiltonian formulation identifies gravitationally inequivalent solutions.Comment: 5 pages, Latex, TUW-93-2

    The effect of permanent employment on absenteeism:evidence from labor reforms in Spain

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    Restrictive employment protection legislation has been highlighted as a key reason for lower labor productivity in Europe compared to the United States. Evidence in the literature has shown robust effects of employment protection on effort, though the effects appear too small to generate marked cross-country differences in labor productivity. The authors revisit this issue using representative data of private-sector workers in Spain. A range of legislative changes aimed at reducing the incidence of temporary employment are used to estimate the effect of permanent employment on one aspect of effort, absenteeism. Results suggest that being employed on a permanent contract increases the probability of being absent from work due to sickness by approximately 5.3 percentage points and the time absent by approximately 0.30 of a day per week. These results suggest that cross-country differences in employment protection have the potential to have a substantial impact on labor productivity

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    Longer opening hours, alcohol consumption and health

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    Two related issues in public policy with respect to alcohol are how increased availability influences consumption and what effect excess consumption has on individual health outcomes. This paper examines one particular source of variation in availability, bar opening hours, and how this influences alcohol consumption, physical and mental health. We focus on the extension of opening hours in England and Wales that occurred in 2005. We demonstrate a marked increase in consumption, which appears to be concentrated in heavy drinking. This increase in consumption is subsequently demonstrated to lead to deterioration in both individual physical and mental health outcomes. This has important policy implications for the regulation of alcohol availability
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