Income taxation of couples and the tax unit choice

Helmuth Cremer, Jean-Marie Lozachmeur and Pierre Pestieau
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Jean-Marie Lozachmeur: TSE-R - Toulouse School of Economics - UT Capitole - Université Toulouse Capitole - UT - Université de Toulouse - EHESS - École des hautes études en sciences sociales - CNRS - Centre National de la Recherche Scientifique - INRAE - Institut National de Recherche pour l’Agriculture, l’Alimentation et l’Environnement
Pierre Pestieau: ULiège - Université de Liège = University of Liège = Universiteit van Luik = Universität Lüttich

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Abstract: We study the optimal income taxation of couples. We determine the resulting intra-family labor supply allocation and its implication for the choice of the tax unit (individual versus joint taxation). We provide a general condition for full joint taxation to arise. We also study how the spouses' respective labor supply decisions are distorted when the condition does not hold. In particular, we show that, depending on the pattern of mating, the celebrated result according to which the spouse with the more elastic labor supply faces the lower marginal tax rates may or may not hold in our setting.

Keywords: Optimal income taxation; Tax unit; Household labor supply (search for similar items in EconPapers)
Date: 2011-07
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Published in Journal of Population Economics, 2011, 25 (2), pp.763-778. ⟨10.1007/s00148-011-0376-6⟩

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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)
Working Paper: Income taxation of couples and the tax unit choice (2007)
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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-05107851

DOI: 10.1007/s00148-011-0376-6

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