The Elasticity of Taxable Income of Individuals in Couples

John Creedy and Norman Gemmell

No 20831, Working Paper Series from Victoria University of Wellington, Chair in Public Finance

Abstract: This paper examines the effect on the elasticity of taxable income for individuals in couples, where there is no income splitting for tax purposes but joint decisions are taken regarding taxable incomes. Two approaches are considered. First, the effects of minimising the total tax increase arising from a marginal rate increase are examines. Second, the paper considers the effects of joint utility maximisation.

Keywords: Income taxation; Taxable income; Elasticity of taxable income (search for similar items in EconPapers)
Date: 2018
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https://ir.wgtn.ac.nz/handle/123456789/20831

Related works:
Journal Article: The elasticity of taxable income of individuals in couples (2020)
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Persistent link: https://EconPapers.repec.org/RePEc:vuw:vuwcpf:20831

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