Please use this identifier to cite or link to this item: https://hdl.handle.net/10419/82083 
Year of Publication: 
2004
Series/Report no.: 
EPRU Working Paper Series No. 2004-09
Publisher: 
University of Copenhagen, Economic Policy Research Unit (EPRU), Copenhagen
Abstract: 
We reconsider the result that efficient taxation involves a lower marginal tax on secondary earners than on primary earners. Introducing labor force participation responses into the analysis, we show that a second-earner tax allowance is better than selective marginal tax rates.
Subjects: 
optimal taxation
married couples
labor supply behavior
JEL: 
H21
J22
D10
Document Type: 
Working Paper

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