Optimal Taxation of Married Couples with Household Production
نویسندگان
چکیده
منابع مشابه
Optimal income taxation of married couples: an empirical analysis of joint and individual taxation
Optimal Income Taxation of Married Couples: An Empirical Analysis of Joint and Individual Taxation In this paper we develop a discrete model of optimal taxation of married couples and empirically discuss the optimality of income taxation for this group. To this end, we derive the social welfare function which guarantees that joint taxation of married couples is optimal. We will contrast this we...
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The United States changed its tax treatment of married couples in 1948, from a system in which each spouse paid taxes on his or her own income to a system in which a married couple is taxed as a unit. The switch from separate to joint taxation changed incentives for labor supply and asset ownership. This paper investigates the effects of the conversion to joint taxation, taking advantage of a n...
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ژورنال
عنوان ژورنال: FinanzArchiv
سال: 2007
ISSN: 0015-2218
DOI: 10.1628/001522107x268998