We present a non-cooperative model of a family’s time allocation between work and a home-produced public good, and examine whether the income tax should apply to couples or individuals. While tax-induced labor supply distortions lead to overprovision of the public good, spouses’ failure to internalize the collective effect of their choices points towards underprovision. A large parameter range exists for which a move from individual to joint taxation improves the welfare of both spouses. The source of Pareto-improvement consists in moving the level of the public good closer to its first-best, while an adjustment of intra-family transfers compensates the secondary earner for the increased tax load.individual taxation, joint taxation, househo...
We model consumption and labor supply behavior of a couple in a non-cooperative setting. Using minim...
This paper analyzes optimal joint income taxation of two-earner couples. Each cou-ple is modelled as...
This paper is concerned with the question of how couples should be taxed. One reason for the importa...
In this paper we develop a discrete model of optimal taxation of married couples and empirically dis...
We study the optimal income taxation of couples. We determine the resulting intra-family labor supp...
The literature suggests that the concern for economic efficiency calls for individual-based taxation...
The literature suggests that the concern for economic efficiency calls for individual-based taxation...
This paper analyzes the optimal income tax treatment of couples. Each couple is modelled as a single...
In this paper we develop a discrete model of optimal taxation of married couples and empir-ically di...
Analyzing a homogenous household setting with endogenous fertility and endogenous labor supply, we d...
This paper studies the design of couples’ income taxation when consumption and labor supply decision...
This paper analyzes the optimal design of general nonlinear tax-transfer schedules for couples under...
The literature suggests that the concern for economic efficiency calls for individual-based taxation...
This article applies the theory of relational contracts to make precise the idea that because househ...
In this paper we analyze income tax design in a two member household labor supply model where time s...
We model consumption and labor supply behavior of a couple in a non-cooperative setting. Using minim...
This paper analyzes optimal joint income taxation of two-earner couples. Each cou-ple is modelled as...
This paper is concerned with the question of how couples should be taxed. One reason for the importa...
In this paper we develop a discrete model of optimal taxation of married couples and empirically dis...
We study the optimal income taxation of couples. We determine the resulting intra-family labor supp...
The literature suggests that the concern for economic efficiency calls for individual-based taxation...
The literature suggests that the concern for economic efficiency calls for individual-based taxation...
This paper analyzes the optimal income tax treatment of couples. Each couple is modelled as a single...
In this paper we develop a discrete model of optimal taxation of married couples and empir-ically di...
Analyzing a homogenous household setting with endogenous fertility and endogenous labor supply, we d...
This paper studies the design of couples’ income taxation when consumption and labor supply decision...
This paper analyzes the optimal design of general nonlinear tax-transfer schedules for couples under...
The literature suggests that the concern for economic efficiency calls for individual-based taxation...
This article applies the theory of relational contracts to make precise the idea that because househ...
In this paper we analyze income tax design in a two member household labor supply model where time s...
We model consumption and labor supply behavior of a couple in a non-cooperative setting. Using minim...
This paper analyzes optimal joint income taxation of two-earner couples. Each cou-ple is modelled as...
This paper is concerned with the question of how couples should be taxed. One reason for the importa...