Skip to main content
Go to the home page of the European Commission (opens in new window)
English English
CORDIS - EU research results
CORDIS
Content archived on 2024-06-10

The Incidence of Income Taxation on Household Labour Supply: A Collective Approach

Objective



Research objectives and content

In a (so-called) collective model, each household member is characterised by his (her) own utility function and decisions result in Pareto-efficient outcome. This framework is generally sufficient to generate testable restrictions and recover the outcome of the decision process (the sharing rule).

Our project is to:
(i) investigate from a theoretical point of view the consequences of introducing income taxation in this framework (i.e. to extend the initial results on integrability and testability) and
(ii) estimate some collective models incorporating income taxation with French data.

Precisely, we refer to the issue of measuring the tax incidence on household behaviour. Remark also that the collective approach raises an interesting question which is usually disregarded by traditional models, i.e. the effect of taxation on the intrahousehold allocation of welfare.

Training content (objective, benefit and expected impact)

Based on a theoretically more pertinent model of the household, in our opinion, the main results of our research should be compared with the existing literature on tax incidence and make its contributions to an always open debate. Not surprisingly, simulations of fiscal reforms are expected to give quite different results from those previously published and for the first time indications on the consequences for each member's welfare will be provided.

Links with industry / industrial relevance (22)

Fields of science (EuroSciVoc)

CORDIS classifies projects with EuroSciVoc, a multilingual taxonomy of fields of science, through a semi-automatic process based on NLP techniques. See: The European Science Vocabulary.

You need to log in or register to use this function

Programme(s)

Multi-annual funding programmes that define the EU’s priorities for research and innovation.

Topic(s)

Calls for proposals are divided into topics. A topic defines a specific subject or area for which applicants can submit proposals. The description of a topic comprises its specific scope and the expected impact of the funded project.

Call for proposal

Procedure for inviting applicants to submit project proposals, with the aim of receiving EU funding.

Data not available

Funding Scheme

Funding scheme (or “Type of Action”) inside a programme with common features. It specifies: the scope of what is funded; the reimbursement rate; specific evaluation criteria to qualify for funding; and the use of simplified forms of costs like lump sums.

RGI - Research grants (individual fellowships)

Coordinator

CENTRE NATIONAL DE LA RECHERCHE SCIENTIFIQUE
EU contribution
No data
Address
Boulevard Jourdan 48 Ecole Normale Supérieure
75690 PARIS
France

See on map

Total cost

The total costs incurred by this organisation to participate in the project, including direct and indirect costs. This amount is a subset of the overall project budget.

No data
My booklet 0 0