Reference : Income taxation of couples and the tax unit choice
Scientific journals : Article
Business & economic sciences : Economic systems & public economics
http://hdl.handle.net/2268/118996
Income taxation of couples and the tax unit choice
English
Pestieau, Pierre mailto [Université de Liège - ULg > HEC-Ecole de gestion de l'ULg > HEC-Ecole de gestion de l'ULg >]
Cremer, H., Lozachmeur, J-M. [ > > ]
2011
Journal of Population Economics
Springer Science & Business Media B.V.
Yes (verified by ORBi)
International
0933-1433
New York
NY
[en] Optimal income taxation ; Tax unit ; Household labor supply
[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.
http://hdl.handle.net/2268/118996

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