Essays about: "Tax filing system"

Found 1 essay containing the words Tax filing system.

  1. 1. Taxation and Married Female Labor Supply - A Study of the Swedish Separate Filing Reform of Labor Income in 1971

    University essay from Handelshögskolan i Stockholm/Institutionen för nationalekonomi

    Author : Haixia Wang; Carl Öhman; [2013]
    Keywords : Tax filing system; Tax progressivity; Secondary earner; Married female labor force participation;

    Abstract : Sweden's separate filing reform of labor income in 1971 was important for the decision of wives, often secondary earners historically, regarding whether or not to start working in the market. In this paper, we develop a static model of labor supply, exclusively focusing on the labor supply decision of the wife. READ MORE