Please use this identifier to cite or link to this item: https://hdl.handle.net/10419/173965 
Year of Publication: 
2017
Series/Report no.: 
IFS Working Papers No. W17/07
Publisher: 
Institute for Fiscal Studies (IFS), London
Abstract: 
We study a general model of occupational choice and optimal income taxation where agents have private cost of work that differ across occupations and have both deterministic and random components. We apply our framework to study the work decisions of couples in an extensive set up and give necessary and sufficient conditions under which joint-working households should be subsidized compared to single-worker households.
Document Type: 
Working Paper

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