Please use this identifier to cite or link to this item: http://hdl.handle.net/10419/26050
Authors: 
Cremer, Helmuth
Lozachmeur, Jean-Marie
Pestieau, Pierre
Year of Publication: 
2007
Series/Report no.: 
CESifo working paper 2005
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.
JEL: 
H21
H31
D13
Document Type: 
Working Paper

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