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The Tax Unit and Household Production

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Author Info
Piggott, John
Whalley, John

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Abstract

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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Publisher Info
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:398-418

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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.:
  1. Kay, J. A., 1980. "The deadweight loss from a tax system," Journal of Public Economics, Elsevier, vol. 13(1), pages 111-119, February. [Downloadable!] (restricted)
  2. Berndt, Ernst R, 1976. "Reconciling Alternative Estimates of the Elasticity of Substitution," The Review of Economics and Statistics, MIT Press, vol. 58(1), pages 59-68, February. [Downloadable!] (restricted)
  3. Haurin, Donald R & Hendershott, Patric H & Kim, Dongwook, 1993. "The Impact of Real Rents and Wages on Household Formation," The Review of Economics and Statistics, MIT Press, vol. 75(2), pages 284-93, May. [Downloadable!] (restricted)
  4. Boskin, Michael J., 1975. "Efficiency aspects of the differential tax treatment of market and household economic activity," Journal of Public Economics, Elsevier, vol. 4(1), pages 1-25, February. [Downloadable!] (restricted)
  5. Wales, T J & Woodland, A D, 1976. "Estimation of Household Utility Functions and Labor Supply Response," International Economic Review, Department of Economics, University of Pennsylvania and Osaka University Institute of Social and Economic Research Association, vol. 17(2), pages 397-410, June. [Downloadable!] (restricted)
  6. Wales, Terence J & Woodland, A D, 1977. "Estimation of the Allocation of Time for Work, Leisure, and Housework," Econometrica, Econometric Society, vol. 45(1), pages 115-32, January. [Downloadable!] (restricted)
  7. Daniel R. Feenberg & Harvey S. Rosen, 1995. "Recent Developments in the Marriage Tax," NBER Working Papers 4705, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
  8. Rosen, Harvey S, 1978. "The Measurement of Excess Burden with Explicit Utility Functions," Journal of Political Economy, University of Chicago Press, vol. 86(2), pages S121-35, April. [Downloadable!] (restricted)
  9. Kakwani, Nanok C, 1977. "Measurement of Tax Progressivity: An International Comparison," Economic Journal, Royal Economic Society, vol. 87(345), pages 71-80, March. [Downloadable!] (restricted)
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Cited by:
(explanations, 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.)

  1. Keshab Bhattarai & John Whalley, 1997. "Discreteness and the Welfare Cost of Labor Supply Tax Distortions," NBER Working Papers 6280, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
    Other versions:
  2. John Piggott & John Whalley, 1998. "VAT Base Broadening, Self Supply, and The Informal Sector," NBER Working Papers 6349, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
    Other versions:
  3. 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). [Downloadable!]
    Other versions:
  4. Javier Ferri & María Luisa Moltó & Ezequiel Uriel, . "Time use, computable general equilibrium and tax policy analysis," Studies on the Spanish Economy 202, FEDEA. [Downloadable!]
  5. Madanmohan Ghosh & John Whalley, 2000. "State-Owned Enterprises, Shirking and Trade Liberalization," NBER Working Papers 7696, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
    Other versions:
  6. Oddbjørn Raaum & Bernt Bratsberg & Knut Røed & Eva Österbacka & Tor Eriksson & Markus Jäntti & Robin Naylor, 2007. "Marital Sorting, Household Labor Supply, and Intergenerational Earnings Mobility across Countries," IZA Discussion Papers 3037, Institute for the Study of Labor (IZA). [Downloadable!]
    Other versions:
  7. Sara LaLumia, 2006. "The Effects of Joint Taxation of Married Couples on Labor Supply and Non-wage Income," Working Papers 28, Department of Economics, College of William and Mary. [Downloadable!]
  8. Edgar Cudmore & John Piggott & John Whalley, 2007. "Income Tax Design and the Desirability of Subsidies to Secondary Workers in a Household Model with Joint and Non-Joint Time," NBER Working Papers 13503, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
  9. Patricia Apps & Ray Rees, 2007. "The Taxation of Couples," Discussion Papers 07/21, Department of Economics, University of York. [Downloadable!]
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  10. Henrik Jacobsen Kleven & Claus Thustrup Kreiner, 2004. "Optimal Taxation of Married Couples with Household Production," EPRU Working Paper Series 04-10, Economic Policy Research Unit (EPRU), University of Copenhagen. Department of Economics. [Downloadable!]
  11. Thomas F. Crossley & Sung-Hee Jeon, 2006. "Joint Taxation and the Labour Supply of Married Women: Evidence from the Canadian Tax Reform of 1988," Social and Economic Dimensions of an Aging Population Research Papers 149, McMaster University. [Downloadable!]
    Other versions:
  12. Jie Zhang & James Davies & Jinli Zeng & Stuart McDonald, . "Optimal taxation in a growth model with public consumption and home production," MRG Discussion Paper Series 1707, School of Economics, University of Queensland, Australia. [Downloadable!]
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