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Title:Income taxation of couples and the tax unit choice PDF Logo
Authors:Cremer, Helmuth
Lozachmeur, Jean-Marie
Pestieau, Pierre
Issue Date: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
Appears in Collections:CESifo Working Papers, CESifo Group Munich

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