Article (Scientific journals)
Income taxation of couples and the tax unit choice
Cremer, Helmuth; Lozachmeur, Jean-Marie; Pestieau, Pierre
2011In Journal of Population Economics
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Keywords :
Optimal income taxation; Tax unit; Household labor supply
Abstract :
[en] We study the optimal income taxation of couples. We determine the resulting intra-family labor supply allocation and its implication for the choice of the tax unit (individual versus joint taxation). We provide a general condition for full joint taxation to arise. We also study how the spouses’ respective labor supply decisions are distorted when the condition does not hold. In particular, we show that, depending on the pattern of mating, the celebrated result according to which the spouse with the more elastic labor supply faces the lower marginal tax rates may or may not hold in our setting.
Disciplines :
Economic systems & public economics
Author, co-author :
Cremer, Helmuth;  University of Toulouse 1 Capitole > Toulouse School of Economics
Lozachmeur, Jean-Marie;  University of Toulouse 1 Capitole > Toulouse School of Economics
Pestieau, Pierre  ;  Université de Liège - ULiège > HEC-Ecole de gestion > HEC-Ecole de gestion
Language :
English
Title :
Income taxation of couples and the tax unit choice
Publication date :
2011
Journal title :
Journal of Population Economics
ISSN :
0933-1433
eISSN :
1432-1475
Publisher :
Springer Science & Business Media B.V., New York, United States - New York
Peer reviewed :
Peer Reviewed verified by ORBi
Available on ORBi :
since 02 May 2012

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