Income Taxation of Couples and the Tax Unit Choice

Helmuth Cremer, Jean-Marie Lozachmeur and Pierre Pestieau

No 2005, CESifo Working Paper Series from CESifo

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.

Date: 2007
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (13)

Downloads: (external link)
https://www.cesifo.org/DocDL/cesifo1_wp2005.pdf (application/pdf)

Related works:
Journal Article: Income taxation of couples and the tax unit choice (2012)
Working Paper: Income taxation of couples and the tax unit choice (2012)
Working Paper: Income taxation of couples and the tax unit choice (2007)
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:ces:ceswps:_2005

Access Statistics for this paper

More papers in CESifo Working Paper Series from CESifo Contact information at EDIRC.
Bibliographic data for series maintained by Klaus Wohlrabe ().