Arbeitspapier
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.
- Sprache
-
Englisch
- Erschienen in
-
Series: CESifo Working Paper ; No. 2005
- Klassifikation
-
Wirtschaft
Taxation and Subsidies: Efficiency; Optimal Taxation
Fiscal Policies and Behavior of Economic Agents: Household
Household Production and Intrahousehold Allocation
- Thema
-
Familienbesteuerung
Haushaltsökonomik
Optimale Besteuerung
Theorie
- Ereignis
-
Geistige Schöpfung
- (wer)
-
Cremer, Helmuth
Lozachmeur, Jean-Marie
Pestieau, Pierre
- Ereignis
-
Veröffentlichung
- (wer)
-
Center for Economic Studies and ifo Institute (CESifo)
- (wo)
-
Munich
- (wann)
-
2007
- Handle
- Letzte Aktualisierung
-
10.03.2025, 11:44 MEZ
Datenpartner
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Objekttyp
- Arbeitspapier
Beteiligte
- Cremer, Helmuth
- Lozachmeur, Jean-Marie
- Pestieau, Pierre
- Center for Economic Studies and ifo Institute (CESifo)
Entstanden
- 2007
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