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dc.contributor.authorHaan, Peteren_US
dc.contributor.authorNavarro, Doloresen_US
dc.date.accessioned2008-11-27en_US
dc.date.accessioned2010-07-07T11:53:24Z-
dc.date.available2010-07-07T11:53:24Z-
dc.date.issued2008en_US
dc.identifier.piurn:nbn:de:101:1-20081127475en_US
dc.identifier.urihttp://hdl.handle.net/10419/35567-
dc.description.abstractIn this paper we develop a discrete model of optimal taxation of married couples and empirically discuss the optimality of income taxation for this group. To this end, we derive the social welfare function which guarantees that joint taxation of married couples is optimal. We will contrast this welfare function with the one that makes a system of individual taxation optimal. For the empirical application we use a static structural labor supply model to estimate the preferences of households. We find that the system of joint taxation is only optimal when the government has a high taste for redistribution towards one-earner couples and a very low or even negative taste for redistribution towards couples in which both partners earn a similar amount of income. In contrast, the optimality of individual taxation is less dependent of the working composition within the household.en_US
dc.language.isoengen_US
dc.publisherIZA Bonnen_US
dc.relation.ispartofseriesIZA discussion papers 3819en_US
dc.subject.jelC25en_US
dc.subject.ddc330en_US
dc.subject.keywordOptimal taxation of married couplesen_US
dc.subject.keywordjoint taxationen_US
dc.subject.keywordlabor supply estimationen_US
dc.subject.stwEheen_US
dc.subject.stwFamilienbesteuerungen_US
dc.subject.stwEinkommensteueren_US
dc.subject.stwOptimale Besteuerungen_US
dc.subject.stwArbeitsangeboten_US
dc.subject.stwSch├Ątzungen_US
dc.subject.stwTheorieen_US
dc.subject.stwDeutschlanden_US
dc.titleOptimal income taxation of married couples: an empirical analysis of joint and individual taxationen_US
dc.typeWorking Paperen_US
dc.identifier.ppn585907846en_US
dc.rightshttp://www.econstor.eu/dspace/Nutzungsbedingungen-
Appears in Collections:IZA Discussion Papers, Forschungsinstitut zur Zukunft der Arbeit (IZA)
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