Household Saving, Time Allocation and Taxation
Current discussions of tax policy and pension reform are very much concerned with the implications of policy changes for household saving. This paper analyses these issues in the context of a model which recognises that households typically consist of two individuals who jointly take decisions on saving and labour supply, and that an important issue in evaluating the impact of policy change arises out of the fact that labour supplies of secondary earners vary substantially across households. We...[Show more]
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