Please use this identifier to cite or link to this item: http://hdl.handle.net/10419/89648
Authors: 
Apps, Patricia
Rees, Ray
Year of Publication: 
2014
Series/Report no.: 
CESifo Working Paper 4578
Abstract: 
This paper presents the properties of optimal piecewise linear tax systems for two-earner households, based on joint and individual incomes respectively. A key contribution is the analysis of the interaction between second earner wage differences, variation in the price of child care and domestic productivity differences as determinants of across-household heterogeneity in second earner labour supply, and of the resulting relationship between household income and the wellbeing of household members. A central result is that taking account of a richer and more realistic specification of household time use widens the set of cases in which individual taxation is welfare-superior.
Subjects: 
optimal taxation
labour supply
time use
child care
household production
inequality
JEL: 
H21
J22
H31
H24
Document Type: 
Working Paper

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