Bitte verwenden Sie diesen Link, um diese Publikation zu zitieren, oder auf sie als Internetquelle zu verweisen: https://hdl.handle.net/10419/35567 
Kompletter Metadatensatz
DublinCore-FeldWertSprache
dc.contributor.authorHaan, Peteren
dc.contributor.authorNavarro, Doloresen
dc.date.accessioned2008-11-27-
dc.date.accessioned2010-07-07T11:53:24Z-
dc.date.available2010-07-07T11:53:24Z-
dc.date.issued2008-
dc.identifier.piurn:nbn:de:101:1-20081127475en
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
dc.language.isoengen
dc.publisher|aInstitute for the Study of Labor (IZA) |cBonnen
dc.relation.ispartofseries|aIZA Discussion Papers |x3819en
dc.subject.jelC25en
dc.subject.ddc330en
dc.subject.keywordOptimal taxation of married couplesen
dc.subject.keywordjoint taxationen
dc.subject.keywordlabor supply estimationen
dc.subject.stwEheen
dc.subject.stwFamilienbesteuerungen
dc.subject.stwEinkommensteueren
dc.subject.stwOptimale Besteuerungen
dc.subject.stwArbeitsangeboten
dc.subject.stwSchätzungen
dc.subject.stwTheorieen
dc.subject.stwDeutschlanden
dc.titleOptimal income taxation of married couples: an empirical analysis of joint and individual taxation-
dc.type|aWorking Paperen
dc.identifier.ppn585907846en
dc.rightshttp://www.econstor.eu/dspace/Nutzungsbedingungenen

Datei(en):
Datei
Größe
429.88 kB





Publikationen in EconStor sind urheberrechtlich geschützt.