Cremer, Helmuth; Lozachmeur, Jean-Marie; Maldonado, Darío - 2014
The paper studies the design of couples income taxation when consumption and labor supply decisions within the couple … to total family income. The information structure is the traditional one in Mirrleesian nonlinear income tax models … not observable. The social welfare function is utilitarian. We show that the expression for a spouses marginal income tax …