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Cover von: Optimal Taxation of Married Couples with Household Production
Claus Thustrup Kreiner, Henrik Jacobsen Kleven

Optimal Taxation of Married Couples with Household Production

Rubrik: Articles
Jahrgang 63 (2007) / Heft 4, S. 498-518 (21)
Publiziert 09.07.2018
DOI 10.1628/001522107X268998
Veröffentlicht auf Englisch.
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Beschreibung
The literature suggests that the concern for economic efficiency calls for individual-based taxation of married couples with a higher rate on the primary earner. This paper reconsiders the choice of tax unit in the Becker model of household production. In the absence of restrictions on the use of commodity taxes, efficient taxation requires joint taxation of the family. In the presence of restricted commodity taxation, the income tax should compensate for the erroneous commodity taxes. In this case, individual taxation is typically optimal, but not necessarily with a higher rate on primary earners as usually suggested.