Income Taxation of Couples and the Tax Unit Choice

Helmuth Cremer (), Jean-Marie Lozachmeur () and Pierre Pestieau ()

No CESifo Working Paper No. 2005, CESifo Working Paper Series from CESifo Group Munich

Abstract: 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.

JEL-codes: D13 H21 H31 (search for similar items in EconPapers)
Date: 2007
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Working Paper: Income taxation of couples and the tax unit choice (2007)
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