Arbeitspapier
Optimal Taxation of Married Couples with Household Production
The literature suggests that the concern for economic efficiency calls for individual-based taxation of married couples with a higher rate on the primary earner. This paper reconsiders the choice of tax unit in the Becker model of household production. Our aim is to study the robustness of previous results to the modelling of time allocation. In addition, we analyze the interaction between the optimal income tax for couples and the chosen commodity tax structure. In the absence of restrictions on the use of commodity taxes, efficient taxation requires joint taxation of the family. In the presence of restricted commodity taxation, the income tax should compensate for the erroneous commodity taxes. In this case, individual taxation is typically optimal, but not necessarily with a higher rate on primary earners as usually suggested.
- Sprache
-
Englisch
- Erschienen in
-
Series: EPRU Working Paper Series ; No. 2004-10
- Klassifikation
-
Wirtschaft
Taxation and Subsidies: Efficiency; Optimal Taxation
Household Production and Intrahousehold Allocation
Time Allocation and Labor Supply
- Thema
-
Familienbesteuerung
Optimale Besteuerung
Haushaltsproduktion
- Ereignis
-
Geistige Schöpfung
- (wer)
-
Jacobsen Kleven, Henrik
Thustrup Kreiner, Klaus
- Ereignis
-
Veröffentlichung
- (wer)
-
University of Copenhagen, Economic Policy Research Unit (EPRU)
- (wo)
-
Copenhagen
- (wann)
-
2004
- Handle
- Letzte Aktualisierung
-
10.03.2025, 11:43 MEZ
Datenpartner
Dieses Objekt wird bereitgestellt von:
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. Bei Fragen zum Objekt wenden Sie sich bitte an den Datenpartner.
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. Bei Fragen zum Objekt wenden Sie sich bitte an den Datenpartner.
Objekttyp
- Arbeitspapier
Beteiligte
- Jacobsen Kleven, Henrik
- Thustrup Kreiner, Klaus
- University of Copenhagen, Economic Policy Research Unit (EPRU)
Entstanden
- 2004
Ähnliche Objekte (12)
Optimal income taxation of married couples: an empirical analysis of joint and individual taxation
Optimal income taxation of married couples: an empirical analysis of joint and individual taxation
Optimal income taxation of married couples : an empirical analysis of joint and individual taxation
Optimal income taxation of married couples : an empirical analysis of joint and individual taxation
Heterogeneous Couples, Household Interactions and Labor Supply Elasticities of Married Women
Drug addiction among married couples
Taxation and Labor Supply of Married Couples across Countries: A Macroeconomic Analysis
Taxation and Labor Supply of Married Couples across Countries: A Macroeconomic Analysis
The Taxation of Married Couples in OECD Countries: A Need for Reform?
Optimal Taxation and the Household
Optimal Taxation with Household Production.
Household Bargaining and the Design of Couples' Income Taxation
Optimal income taxation of married couples: an empirical analysis of joint and individual taxation
Optimal income taxation of married couples: an empirical analysis of joint and individual taxation
Optimal income taxation of married couples : an empirical analysis of joint and individual taxation
Optimal income taxation of married couples : an empirical analysis of joint and individual taxation
Heterogeneous Couples, Household Interactions and Labor Supply Elasticities of Married Women
Drug addiction among married couples
Taxation and Labor Supply of Married Couples across Countries: A Macroeconomic Analysis
Taxation and Labor Supply of Married Couples across Countries: A Macroeconomic Analysis
The Taxation of Married Couples in OECD Countries: A Need for Reform?
Optimal Taxation and the Household
Optimal Taxation with Household Production.
Household Bargaining and the Design of Couples' Income Taxation
Optimal income taxation of married couples: an empirical analysis of joint and individual taxation
Optimal income taxation of married couples: an empirical analysis of joint and individual taxation
Optimal income taxation of married couples : an empirical analysis of joint and individual taxation
Optimal income taxation of married couples : an empirical analysis of joint and individual taxation
Heterogeneous Couples, Household Interactions and Labor Supply Elasticities of Married Women
Drug addiction among married couples
Taxation and Labor Supply of Married Couples across Countries: A Macroeconomic Analysis
Taxation and Labor Supply of Married Couples across Countries: A Macroeconomic Analysis
The Taxation of Married Couples in OECD Countries: A Need for Reform?
Optimal Taxation and the Household
Optimal Taxation with Household Production.