Arbeitspapier
Optimal Taxation and the Household
This paper analyses optimal piecewise linear tax systems for two-earner households, based on joint and individual incomes respectively. It models the interaction between wage rates and variation in child care prices and productivities as determinants of across-household heterogene- ity in second earner labour supply. We find that individual taxation is welfare-superior to joint taxation in models that match the data on empirical wage distributions, on grounds of both efficiency and equity. The main reason for this is the inequity created by income splitting in the presence of a high degree of inequality in the primary earner wage distribution.
- Sprache
-
Englisch
- Erschienen in
-
Series: CESifo Working Paper ; No. 5845
- Klassifikation
-
Wirtschaft
Time Allocation and Labor Supply
Taxation and Subsidies: Efficiency; Optimal Taxation
Personal Income and Other Nonbusiness Taxes and Subsidies; includes inheritance and gift taxes
Fiscal Policies and Behavior of Economic Agents: Household
Household Production and Intrahousehold Allocation
- Thema
-
optimal taxation
labour supply
child care
household production
inequality
- Ereignis
-
Geistige Schöpfung
- (wer)
-
Apps, Patricia
Rees, Ray
- Ereignis
-
Veröffentlichung
- (wer)
-
Center for Economic Studies and ifo Institute (CESifo)
- (wo)
-
Munich
- (wann)
-
2016
- Handle
- Letzte Aktualisierung
-
10.03.2025, 11:43 MEZ
Datenpartner
Dieses Objekt wird bereitgestellt von:
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ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. Bei Fragen zum Objekt wenden Sie sich bitte an den Datenpartner.
Objekttyp
- Arbeitspapier
Beteiligte
- Apps, Patricia
- Rees, Ray
- Center for Economic Studies and ifo Institute (CESifo)
Entstanden
- 2016
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