Income taxation of couples and the tax unit choice

Helmuth Cremer, Jean-Marie Lozachmeur and Pierre Pestieau

No 2007013, LIDAM Discussion Papers CORE from Université catholique de Louvain, Center for Operations Research and Econometrics (CORE)

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: 2007-02-01
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Citations: View citations in EconPapers (13)

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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)
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Persistent link: https://EconPapers.repec.org/RePEc:cor:louvco:2007013

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