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The Tax Unit and Household Production Author info | Abstract | Publisher info | Download info | Related research | Statistics Piggott, John
Whalley, John
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This paper challenges the conventional wisdom that, on efficiency grounds, taxing individuals is always preferred to taxing households in a progressive income tax. The reason is that tax design affects the input of family members' time not only into market production and consumption of leisure but into household production as well. A simple numerical example is used to illustrate this possibility and a general equilibrium model calibrated to Australian data suggests that such a result can occur for actual tax structures in use. Copyright 1996 by University of Chicago Press.
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Article provided by University of Chicago Press in its journal Journal of Political Economy .
Volume (Year): 104 (1996)
Issue (Month): 2 (April)
Pages: 398-418
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Handle: RePEc:ucp:jpolec:v:104:y:1996:i:2:p:398-418Contact details of provider: Postal: The University of Chicago Press, Journals Division, P.O. Box 37005 Chicago, IL 60637 Fax: (773) 753-0811 Email: Web page: http://www.journals.uchicago.edu/JPE/home.html
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References listed on IDEAS Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile , click on "citations" and make appropriate adjustments.: Kay, J. A., 1980.
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Keshab Bhattarai & John Whalley, 1997.
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Other versions:
Keshab Bhattarai & John Whalley, 2002.
"Discreteness and the Welfare Cost of Labour Supply Tax Distortions ,"
UWO Department of Economics Working Papers
20023, University of Western Ontario, Department of Economics.
[Downloadable!] Keshab Bhattarai & John Whalley, 2003.
"Discreteness and the Welfare Cost of Labor Supply Tax Distortions ,"
International Economic Review ,
Department of Economics, University of Pennsylvania and Osaka University Institute of Social and Economic Research Association, vol. 44(3), pages 1117-1133, 08.
[Downloadable!] (restricted) John Piggott & John Whalley, 1998.
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6349, National Bureau of Economic Research, Inc.
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Other versions: Edgar Cudmore & John Piggott & John Whalley, 2008.
"Income Tax Design and the Desirability of Subsidies to Secondary Workers in a Household Model with Joint and Non-Joiont Time ,"
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20084, University of Western Ontario, RBC Financial Group Economic Policy Research Institute.
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Other versions: Alberto Alesina & Andrea Ichino & Loukas Karabarbounis, 2007.
"Gender Based Taxation and the Division of Family Chores ,"
IZA Discussion Papers
3233, Institute for the Study of Labor (IZA).
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Alesina, Alberto F & Ichino, Andrea & Karabarbounis, Loukas, 2007.
"Gender Based Taxation and the Division of Family Chores ,"
CEPR Discussion Papers
6591, C.E.P.R. Discussion Papers.
[Downloadable!] (restricted) Alberto Alesina & Andrea Ichino & Loukas Karabarbounis, 2007.
"Gender Based Taxation and the Division of Family Chores ,"
NBER Working Papers
13638, National Bureau of Economic Research, Inc.
[Downloadable!] (restricted) Javier Ferri & María Luisa Moltó & Ezequiel Uriel, .
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Studies on the Spanish Economy
202, FEDEA.
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Madanmohan Ghosh & John Whalley, 2000.
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7696, National Bureau of Economic Research, Inc.
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Madanmohan, Ghosh & Whalley, John, 2000.
"State-Owned Enterprises, Shirking and Trade Liberalization ,"
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[Downloadable!] (restricted) Oddbjørn Raaum & Bernt Bratsberg & Knut Røed & Eva Österbacka & Tor Eriksson & Markus Jäntti & Robin Naylor, 2007.
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Raaum, Oddbjørn & Bratsberg, Bernt & Røed, Knut & Österbacka , Eva & Eriksson, Tor & Jäntti, Markus & Naylor, Robin, 2007.
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[Downloadable!] Oddbjørn Raaum & Bernt Bratsberg & Knut Røed & Eva Österbacka & Tor Eriksson & Markus Jäntti & Robin A. Naylor, 2008.
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The B.E. Journal of Economic Analysis & Policy ,
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[Downloadable!] Sara LaLumia, 2006.
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Volker Meier & Matthias Wrede, 2008.
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Henrik Jacobsen Kleven & Claus Thustrup Kreiner, 2001.
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CESifo Working Paper No. , CESifo Group Munich.
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Patricia Apps & Ray Rees, 2007.
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Thomas F. Crossley & Sung-Hee Jeon, 2006.
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Social and Economic Dimensions of an Aging Population Research Papers
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Jie Zhang & James Davies & Jinli Zeng & Stuart McDonald, .
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MRG Discussion Paper Series
1707, School of Economics, University of Queensland, Australia.
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Zhang, Jie & Davies, James & Zeng, Jinli & McDonald, Stuart, 2008.
"Optimal taxation in a growth model with public consumption and home production ,"
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[Downloadable!] (restricted)
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