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Pierre Boyer, École polytechnique–CREST
Pierre Boyer, École polytechnique–CREST
04 Feb, 14:00 - 15:30
Title :The Taxation of Couples
Abstract : This paper studies the tax treatment of couples. We develop two different approaches. One is tailored to the analysis of tax systems that stick to the principle that the tax base for couples is the sum of their incomes. One is tailored to the analysis of reforms toward individual taxation. We study the US federal income tax since the 1960s through the lens of this framework. We find that, in the recent past, realizing efficiency gains requires lowering marginal tax rates for secondary earners. We also find that revenue-neutral reforms towards individual taxation are in the interest of couples with high secondary earnings while couples with low secondary earnings are worse off. The support for such a reform recently passed the majority threshold. It is rejected, however, by a Rawlsian social welfare function. Thus, there is a tension between Rawlsian and Feminist notions of social welfare.
Location: R42.2.113
Title :The Taxation of Couples
Abstract : This paper studies the tax treatment of couples. We develop two different approaches. One is tailored to the analysis of tax systems that stick to the principle that the tax base for couples is the sum of their incomes. One is tailored to the analysis of reforms toward individual taxation. We study the US federal income tax since the 1960s through the lens of this framework. We find that, in the recent past, realizing efficiency gains requires lowering marginal tax rates for secondary earners. We also find that revenue-neutral reforms towards individual taxation are in the interest of couples with high secondary earnings while couples with low secondary earnings are worse off. The support for such a reform recently passed the majority threshold. It is rejected, however, by a Rawlsian social welfare function. Thus, there is a tension between Rawlsian and Feminist notions of social welfare.
Pierre Boyer, École polytechnique–CREST
Tuesday, 14:00 - 15:30
Location: R42.2.113
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Johannes Boehm (Geneva Graduate Institute)
Johannes Boehm (Geneva Graduate Institute)
06 Feb, 15:00 - 16:00
You are kindly invited to the next Joint Firm Analysis Seminar of the NBB, KUL, UA, UCL, UGent, UHasselt, ULB, ULg and UMons
Given by Johannes Boehm (Geneva Graduate Institute)
on Trade and the End of Antiquity
joint work with Thomas Chaney
on Thursday, 6 February at 16.30 in in the Auditorium of the National Bank of Belgium (Room A), rue Montagne aux Herbes potagères 61, 1000 Brussels.
Abstract:
What caused the end of antiquity, the shift of economic activity away from the Mediterranean towards northern Europe and the Middle East? To answer this question, we assemble a database of hundreds of thousands of ancient coins from the 4th to the 10th century, estimate a dynamic model of trade and money where coins gradually diffuse along trade routes, and recover regional real consumption time series. Our estimates suggest that technical progress, increased minting, and to a lesser degree the fall in trade flows over the newly formed border between Islam and Christianity contributed to the relative growth of Muslim Spain and the Frankish lands of northern Europe and the decline of the Roman-Byzantine world. Our estimates are consistent with the increased urbanization of western and northern Europe relative to the eastern Mediterranean from the 8th to the 10th century.
Prof. Boehm will be present at the bank on 6 February and there are a limited number of slots for a meeting with him.
Please contact us at nbbfirmanalysis.seminar@nbb.be if you are interested.
Whilst we encourage your physical presence, we also offer the possibility to follow the seminar online via Teams. Please send an email to nbbfirmanalysis.seminar@nbb.be to obtain the link.
For those who attend physically, we emphasize that due to security reasons, you need to register by email to nbbfirmanalysis.seminar@nbb.be before Monday 3 February at 3:00 pm if you plan to attend the seminar. Without registration, you will not be allowed in the seminar room. You will receive a nominative badge at the entrance. We recommend that you arrive at least 10 minutes before the start of the seminar. Please include name and car plate number for access the NBB Parking Warmoesberg 41.
We already have the following speakers planned and will communicate the exact dates as soon as possible:
Looking forward to seeing you there.
Kind regards,
Gert Bijnens
Location: Rue Montagne aux Herbes Potagères 61, 1000 Bruxelles, Belgium
You are kindly invited to the next Joint Firm Analysis Seminar of the NBB, KUL, UA, UCL, UGent, UHasselt, ULB, ULg and UMons
Given by Johannes Boehm (Geneva Graduate Institute)
on Trade and the End of Antiquity
joint work with Thomas Chaney
on Thursday, 6 February at 16.30 in in the Auditorium of the National Bank of Belgium (Room A), rue Montagne aux Herbes potagères 61, 1000 Brussels.
Abstract:
What caused the end of antiquity, the shift of economic activity away from the Mediterranean towards northern Europe and the Middle East? To answer this question, we assemble a database of hundreds of thousands of ancient coins from the 4th to the 10th century, estimate a dynamic model of trade and money where coins gradually diffuse along trade routes, and recover regional real consumption time series. Our estimates suggest that technical progress, increased minting, and to a lesser degree the fall in trade flows over the newly formed border between Islam and Christianity contributed to the relative growth of Muslim Spain and the Frankish lands of northern Europe and the decline of the Roman-Byzantine world. Our estimates are consistent with the increased urbanization of western and northern Europe relative to the eastern Mediterranean from the 8th to the 10th century.
Prof. Boehm will be present at the bank on 6 February and there are a limited number of slots for a meeting with him.
Please contact us at nbbfirmanalysis.seminar@nbb.be if you are interested.
Whilst we encourage your physical presence, we also offer the possibility to follow the seminar online via Teams. Please send an email to nbbfirmanalysis.seminar@nbb.be to obtain the link.
For those who attend physically, we emphasize that due to security reasons, you need to register by email to nbbfirmanalysis.seminar@nbb.be before Monday 3 February at 3:00 pm if you plan to attend the seminar. Without registration, you will not be allowed in the seminar room. You will receive a nominative badge at the entrance. We recommend that you arrive at least 10 minutes before the start of the seminar. Please include name and car plate number for access the NBB Parking Warmoesberg 41.
We already have the following speakers planned and will communicate the exact dates as soon as possible:
Looking forward to seeing you there.
Kind regards,
Gert Bijnens
Johannes Boehm (Geneva Graduate Institute)
Thursday, 15:00 - 16:00
Location: Rue Montagne aux Herbes Potagères 61, 1000 Bruxelles, Belgium
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Edoardo Ciscato, KU Leuven
Edoardo Ciscato, KU Leuven
11 Feb, 14:00 - 15:30
Homepage
Title: Matching on gender and sexual orientation, with Marion Goussé (CREST)
Abstract: In spite of the increasing share of individuals who identify as bisexuals or report sexual attraction to both men and women, 89% of partnered bisexuals in the U.S. are in a different-sex relationship. Moreover, 14% of partnered gay men and lesbians have a partner of the opposite gender. In order to better understand these mating patterns, we estimate a multidimensional matching model of the marriage market where individuals differ by gender, sexual orientation, age, education, and race. The novelty is that the partner's gender is endogenously chosen conditional on the agent's sexual orientation, and is subject to trade-offs that depend on both the agents' preferences and the pool of potential partners. We show that same-sex couples experience lower gains from live-in relationships, a difference we refer to as the "same-sex penalty". We find a relatively large penalty for male same-sex couples, in both Germany and the U.S., although it has decreased in recent years. Moreover, we identify a smaller penalty for female same-sex couples in some regions of the U.S., but not in the Northeast, in the West, nor in Germany. Through a counterfactual experiment, we show that, absent this penalty, the share of same-sex couples in the U.S. would increase by about 50%, from 1.35% to 2.06% of all couples. Finally, we also show that a 10% increase in the men-to-women gender ratio would lead to a modest, but positive increase in the odds that a man is in a same-sex relationship (+1.8%), and to an almost symmetric decrease in the odds that a woman is in a same-sex relationship (-1.9%).
Location:
Homepage
Title: Matching on gender and sexual orientation, with Marion Goussé (CREST)
Abstract: In spite of the increasing share of individuals who identify as bisexuals or report sexual attraction to both men and women, 89% of partnered bisexuals in the U.S. are in a different-sex relationship. Moreover, 14% of partnered gay men and lesbians have a partner of the opposite gender. In order to better understand these mating patterns, we estimate a multidimensional matching model of the marriage market where individuals differ by gender, sexual orientation, age, education, and race. The novelty is that the partner's gender is endogenously chosen conditional on the agent's sexual orientation, and is subject to trade-offs that depend on both the agents' preferences and the pool of potential partners. We show that same-sex couples experience lower gains from live-in relationships, a difference we refer to as the "same-sex penalty". We find a relatively large penalty for male same-sex couples, in both Germany and the U.S., although it has decreased in recent years. Moreover, we identify a smaller penalty for female same-sex couples in some regions of the U.S., but not in the Northeast, in the West, nor in Germany. Through a counterfactual experiment, we show that, absent this penalty, the share of same-sex couples in the U.S. would increase by about 50%, from 1.35% to 2.06% of all couples. Finally, we also show that a 10% increase in the men-to-women gender ratio would lead to a modest, but positive increase in the odds that a man is in a same-sex relationship (+1.8%), and to an almost symmetric decrease in the odds that a woman is in a same-sex relationship (-1.9%).
Edoardo Ciscato, KU Leuven
Tuesday, 14:00 - 15:30
Location:
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Navid Sabet, Goethe University in Frankfurt
Navid Sabet, Goethe University in Frankfurt
18 Feb, 14:00 - 15:30
title : Out of the Shadows and into the Classroom:Immigrant Legalization, Hispanic Human Capitaland Hispanic Representation on School Boards
AbstractTo what extent does immigrant legalization foster human capital accumulation andtranslate into long-run economic mobility and political representation? I address thesequestions by comparing outcomes across people, public schools and counties in the USwith differential exposure to the 1986 Immigration Reform and Control Act (IRCA), whichdocumented millions of Hispanic migrants. The IRCA increases Hispanic public schoolenrollment and high school completion, while whites sort out of public education andinto private schooling. In the long run, legal status boosts Hispanic college completion,access to high-skill occupations, and incomes. It also increases Hispanic school boardrepresentation and political mobility across locally elected public office but does not affectlocal government structure. These findings highlight legalization as a driver of humancapital investment and economic and political mobility. (JEL: I21, J15, H52)
Location: R42.2.110
title : Out of the Shadows and into the Classroom:Immigrant Legalization, Hispanic Human Capitaland Hispanic Representation on School Boards
AbstractTo what extent does immigrant legalization foster human capital accumulation andtranslate into long-run economic mobility and political representation? I address thesequestions by comparing outcomes across people, public schools and counties in the USwith differential exposure to the 1986 Immigration Reform and Control Act (IRCA), whichdocumented millions of Hispanic migrants. The IRCA increases Hispanic public schoolenrollment and high school completion, while whites sort out of public education andinto private schooling. In the long run, legal status boosts Hispanic college completion,access to high-skill occupations, and incomes. It also increases Hispanic school boardrepresentation and political mobility across locally elected public office but does not affectlocal government structure. These findings highlight legalization as a driver of humancapital investment and economic and political mobility. (JEL: I21, J15, H52)
Navid Sabet, Goethe University in Frankfurt
Tuesday, 14:00 - 15:30
Location: R42.2.110
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Merry Ferrando,Tilburg University
Merry Ferrando,Tilburg University
25 Feb, 14:00 - 15:30
Location: R42.2.113
Merry Ferrando,Tilburg University
Tuesday, 14:00 - 15:30
Location: R42.2.113
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