Resource title

Income taxation of couples and the tax unit choice

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Resource description

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.

Resource author

Helmuth Cremer, Jean-Marie Lozachmeur, Pierre Pestieau

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Resource publish date

Resource language

eng

Resource content type

text/html

Resource resource URL

http://hdl.handle.net/10419/26050

Resource license

Adapt according to the presented license agreement and reference the original author.