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Laroque, Guy
Pavoni, Nicola
Year of Publication: 
Series/Report no.: 
IFS Working Papers W17/07
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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