Please use this identifier to cite or link to this item: http://hdl.handle.net/10419/82083
Authors: 
Jacobsen Kleven, Henrik
Thustrup Kreiner, Klaus
Year of Publication: 
2004
Series/Report no.: 
EPRU Working Paper Series 2004-09
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

Files in This Item:
File
Size
128.93 kB





Items in EconStor are protected by copyright, with all rights reserved, unless otherwise indicated.