Income taxation of couples and the tax unit choice

This paper studies the optimal non linear income tax of couples. We build a general unitary model of labor supply and allow multidimensional heterogeneity in a discrete type framework. We concentrate our analysis on the resulting intra-family labor allocation of labor supplies and show that this analysis is strongly related to the choice of the tax unit (individual versus joint taxation). We give a necessary condition to have fully joint taxation in this framework and discuss some examples.

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Year of publication:	2007
Authors:	Cremer, Helmuth ; Lozachmeur, Jean-Marie ; Pestieau, Pierre
Publisher:	Munich : Center for Economic Studies and Ifo Institute (CESifo)
Subject:	Familienbesteuerung \| Haushaltsökonomik \| Optimale Besteuerung \| Theorie

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Series:	CESifo Working Paper ; 2005
Type of publication:	Book / Working Paper
Type of publication (narrower categories):	Working Paper
Language:	English
Other identifiers:	538290862 [GVK] hdl:10419/26050 [Handle]
Classification:	H21 - Efficiency; Optimal Taxation ; H31 - Household ; D13 - Household Production and Intrahouse Allocation
Source:	EconStor

Persistent link: https://www.econbiz.de/10010264135