Tax filing choices for the household under separable spheres bargaining

If household choices can be rationalized by the maximization of a well defined utility function, allowing spouses to file individually or jointly is equivalent to offering the envelope of the two tax schedules. If, instead, household ’preferences’ are constantly being redefined through bargaining, the option to file separately may affect outcomes even if it is never chosen. We use Lundberg and Pollak’s (1993) separate spheres bargaining model to assess the impact of filing options on the outcomes of primary and secondary earners. Threat points of the household’s bargain are given for each spouse by the utility that he or she attains as a follower of a counter-factual off-equilibrium Stackelberg game played by the couple. For a benchmark tax system which treats a couple’s average taxable income as if it were that of a single individual, we prove that if choices are not at kinks, allowing couples to choose whether to file jointly or individually usually benefits the secondary earner. In our numeric exercises this is also the case when choices are at kinks as well. These findings are, however, quite sensitive to the details of the tax system, as made evident by the examination of an alternative tax system.

RP97-362 File It Easy, Find It Fast: A Home Filing System

A home filing system makes important papers readily available when needed. If managed properly, the filing system can get older papers out of the way, making needed records more accessible. A well-organized filing system for your household can pay big dividends when it comes time to find an important paper you need NOW. There is no one best filing system for everyone; what works for you could be a disaster for someone else. Once set up, a filing system helps you to be a more effective and efficient financial manager and decision maker.

Rensis Likert standing near bank of filing cabinets containing 2,000,000 punched cards, December 1961

bottom negative on strip

A guide for labor organizations to the filing requirements of the Labor Management Relations Act, 1947, Section 9 f, g, and h.

Mode of access: Internet.

Troubleshooter's guide to filing the ERISA annual report (FORM 5500).

Mode of access: Internet.

Instructions for filing and using Computer abstracts on cards, including an abridged outline pre-index,

Mode of access: Internet.

A Guide to filing a design patent application.

Revised May 1998.

A failure tolerant filing system,

"COO-1469-0200."

On-line filing (OLF); a program package for student records.

Thesis (M.S.)--University of Illinois at Urbana-Champaign.