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ifo Institut – Leibniz-Institut für Wirtschaftsforschung an der Universität München >
CESifo Working Papers, CESifo Group Munich >
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http://hdl.handle.net/10419/26050
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| Title: | | Income taxation of couples and the tax unit choice  |
| 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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