A Revised Efficiency Principle for the Taxation of Couples

Henrik Jacobsen Kleven and Claus Kreiner
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Henrik Jacobsen Kleven: Institute of Economics, University of Copenhagen

No 04-09, EPRU Working Paper Series from Economic Policy Research Unit (EPRU), University of Copenhagen. Department of Economics

Abstract: We reconsider the result that efficient taxation involves a lower marginal tax on secondary earners than on primary earners. Introducing labor force participation responses into the analysis, we show that a second-earner tax allowance is better than selective marginal tax rates.

Keywords: optimal taxation; married couples; labor supply behavior (search for similar items in EconPapers)
JEL-codes: D10 H21 J22 (search for similar items in EconPapers)
Pages: 11 pages
Date: 2004-08
New Economics Papers: this item is included in nep-pbe and nep-pub
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Citations: View citations in EconPapers (1)

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