Arbeitspapier
Optimal income taxation of married couples: an empirical analysis of joint and individual taxation
In this paper we develop a discrete model of optimal taxation of married couples and empirically discuss the optimality of income taxation for this group. To this end, we derive the social welfare function which guarantees that joint taxation of married couples is optimal. We will contrast this welfare function with the one that makes a system of individual taxation optimal. For the empirical application we use a static structural labor supply model to estimate the preferences of households. We find that the system of joint taxation is only optimal when the government has a high taste for redistribution towards one-earner couples and a very low or even negative taste for redistribution towards couples in which both partners earn a similar amount of income. In contrast, the optimality of individual taxation is less dependent of the working composition within the household.
- Language
-
Englisch
- Bibliographic citation
-
Series: IZA Discussion Papers ; No. 3819
- Classification
-
Wirtschaft
Single Equation Models; Single Variables: Discrete Regression and Qualitative Choice Models; Discrete Regressors; Proportions; Probabilities
- Subject
-
Optimal taxation of married couples
joint taxation
labor supply estimation
Ehe
Familienbesteuerung
Einkommensteuer
Optimale Besteuerung
Arbeitsangebot
Schätzung
Theorie
Deutschland
- Event
-
Geistige Schöpfung
- (who)
-
Haan, Peter
Navarro, Dolores
- Event
-
Veröffentlichung
- (who)
-
Institute for the Study of Labor (IZA)
- (where)
-
Bonn
- (when)
-
2008
- Handle
- URN
-
urn:nbn:de:101:1-20081127475
- Last update
-
10.03.2025, 11:44 AM CET
Data provider
This object is provided by:
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ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. If you have any questions about the object, please contact the data provider.
Object type
- Arbeitspapier
Associated
- Haan, Peter
- Navarro, Dolores
- Institute for the Study of Labor (IZA)
Time of origin
- 2008
Other Objects (12)
Optimal income taxation of married couples: an empirical analysis of joint and individual taxation
Reform of income splitting for married couples: Only individual taxation significantly increases working incentives
Optimal taxation: the design of child related cash- and in-kind-benefits
Optimal taxation: the design of child related cash- and in-kind-benefits
Optimal Taxation: The Design of Child Related Cash- and In-Kind-Benefits
A structural approach to estimating the effect of taxation on the labor market dynamics of older workers
A structural approach to estimating the effect of taxation on the labor market dynamics of older workers
A Structural Approach to Estimating the Effect of Taxation on the Labor Market Dynamics of Older Workers
Peter Haan, B. zu Owen, wegen Diebstahls von zwei silbernen Löffeln und einem Brotmesser zu Kirchheim gef., jedoch auf Fürbitte freigel., nachdem er sich anstatt des Rechts für eine Verschreibung entschieden hatte, gelobt, zur Strafe für sein Vergehen 15 fl an dem Herzog zu zahlen, sich künftig wohl zu verhalten, und schwört U. Er stellt ferner 3 Bürgen, die sich verpflichten, ihn im Fall der Übertretung dieser U. binnen 14 Tagen festzunehmen und der Obrigkeit zu überantworten oder, wenn dies nicht geschähe, 100 fl zu bezahlen. Bürgen: Veit Knoll, Lentz Henlin, Gall Bintz, alle von Owen, seine Brüder und Vettern.
Optimal Taxation of Married Couples with Household Production
A switch from joint to individual taxation is welfare improving
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
Reform of income splitting for married couples: Only individual taxation significantly increases working incentives
Optimal taxation: the design of child related cash- and in-kind-benefits
Optimal taxation: the design of child related cash- and in-kind-benefits
Optimal Taxation: The Design of Child Related Cash- and In-Kind-Benefits
A structural approach to estimating the effect of taxation on the labor market dynamics of older workers
A structural approach to estimating the effect of taxation on the labor market dynamics of older workers
A Structural Approach to Estimating the Effect of Taxation on the Labor Market Dynamics of Older Workers
Peter Haan, B. zu Owen, wegen Diebstahls von zwei silbernen Löffeln und einem Brotmesser zu Kirchheim gef., jedoch auf Fürbitte freigel., nachdem er sich anstatt des Rechts für eine Verschreibung entschieden hatte, gelobt, zur Strafe für sein Vergehen 15 fl an dem Herzog zu zahlen, sich künftig wohl zu verhalten, und schwört U. Er stellt ferner 3 Bürgen, die sich verpflichten, ihn im Fall der Übertretung dieser U. binnen 14 Tagen festzunehmen und der Obrigkeit zu überantworten oder, wenn dies nicht geschähe, 100 fl zu bezahlen. Bürgen: Veit Knoll, Lentz Henlin, Gall Bintz, alle von Owen, seine Brüder und Vettern.
Optimal Taxation of Married Couples with Household Production
A switch from joint to individual taxation is welfare improving
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
Reform of income splitting for married couples: Only individual taxation significantly increases working incentives
Optimal taxation: the design of child related cash- and in-kind-benefits
Optimal taxation: the design of child related cash- and in-kind-benefits
Optimal Taxation: The Design of Child Related Cash- and In-Kind-Benefits
A structural approach to estimating the effect of taxation on the labor market dynamics of older workers
A structural approach to estimating the effect of taxation on the labor market dynamics of older workers
A Structural Approach to Estimating the Effect of Taxation on the Labor Market Dynamics of Older Workers
Peter Haan, B. zu Owen, wegen Diebstahls von zwei silbernen Löffeln und einem Brotmesser zu Kirchheim gef., jedoch auf Fürbitte freigel., nachdem er sich anstatt des Rechts für eine Verschreibung entschieden hatte, gelobt, zur Strafe für sein Vergehen 15 fl an dem Herzog zu zahlen, sich künftig wohl zu verhalten, und schwört U. Er stellt ferner 3 Bürgen, die sich verpflichten, ihn im Fall der Übertretung dieser U. binnen 14 Tagen festzunehmen und der Obrigkeit zu überantworten oder, wenn dies nicht geschähe, 100 fl zu bezahlen. Bürgen: Veit Knoll, Lentz Henlin, Gall Bintz, alle von Owen, seine Brüder und Vettern.
Optimal Taxation of Married Couples with Household Production
A switch from joint to individual taxation is welfare improving