Income taxation of couples and the tax unit choice
(2007)
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- 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.
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Citations
Cremer, H., Lozachmeur, J.-M., & Pestieau, P. (2007). Income taxation of couples and the tax unit choice (CORE Discussion Papers 2007/13). https://hdl.handle.net/2078.5/129353