Optimal income taxation with single and couple households

Juan Gallego (juan.gallego@urosario.edu.co)

Revista de Economía del Rosario, 2004, No 3303

Abstract: This paper reviews the literature on optimal income taxation with single and couple households. In the seminal works of Mirrlees and Atkinson and Stiglitz the household is composed by one member. However, I described a model where households can have more than one member. There is an economy which is composed by both one-memberand two member families. This structure introduces vertical and horizontal equity considerations. For linear taxation the results of Sheshinski hold, however in optimal income taxation additional results to those of Mirrlees should be considered.

Keywords: Optimal income taxation; linear taxation; vertical equity; horizontal equity (search for similar items in EconPapers)
JEL-codes: H21 H24 (search for similar items in EconPapers)
Date: 2004
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Persistent link: https://EconPapers.repec.org/RePEc:col:000151:003303

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