On Marginally Progressive Income Tax Schedules

F Schroyen

Working Papers from Norwegian School of Economics and Business Administration-

Abstract: Members belonging to the same household can often trade leisure for money with one another, simply by rescheduling duties in household work and by compensating each other for this. Standard optimal income tax literature has ignored this possibility. In this paper, I show within the framework of a two-class economy that such intra-household trading opportunities directly give rise to an income tax schedule which displays marginal progressivity.

Keywords: TAXATION; HOUSEHOLD (search for similar items in EconPapers)
JEL-codes: D13 H2 (search for similar items in EconPapers)
Pages: 16 pages
Date: 1997
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Persistent link: https://EconPapers.repec.org/RePEc:fth:norgee:4/97

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