Reference : Income taxation of couples and the tax unit choice

	Document type :	Scientific journals : Article
	Discipline(s) :	Business & economic sciences : Economic systems & public economics
	To cite this reference:	http://hdl.handle.net/2268/118996

Title :	Income taxation of couples and the tax unit choice
Language :	English
Author, co-author :	Pestieau, Pierre [Université de Liège - ULg > HEC-Ecole de gestion de l'ULg > HEC-Ecole de gestion de l'ULg >]
	Cremer, H., Lozachmeur, J-M. [ > > ]
Publication date :	2011
Journal title :	Journal of Population Economics
Publisher :	Springer Science & Business Media B.V.
Audience :	International
ISSN :	0933-1433
City :	New York
Country :	NY
Keywords :	[en] Optimal income taxation ; Tax unit ; Household labor supply
Abstract :	[en] 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.
Permalink :	http://hdl.handle.net/2268/118996

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