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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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Boskin, Michael J., 1975.
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Wales, T J & Woodland, A D, 1976.
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Wales, Terence J & Woodland, A D, 1977.
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Econometrica ,
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Daniel R. Feenberg & Harvey S. Rosen, 1995.
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Rosen, Harvey S, 1978.
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Kakwani, Nanok C, 1977.
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Keshab Bhattarai & John Whalley, 1997.
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NBER Working Papers
6280, National Bureau of Economic Research, Inc.
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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.
"VAT Base Broadening, Self Supply, and The Informal Sector ,"
NBER Working Papers
6349, National Bureau of Economic Research, Inc.
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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 ,"
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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, .
"Time use, computable general equilibrium and tax policy analysis ,"
Studies on the Spanish Economy
202, FEDEA.
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Madanmohan Ghosh & John Whalley, 2000.
"State-Owned Enterprises, Shirking and Trade Liberalization ,"
NBER Working Papers
7696, National Bureau of Economic Research, Inc.
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Other versions: 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).
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Other versions: 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.
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Edgar Cudmore & John Piggott & John Whalley, 2007.
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NBER Working Papers
13503, National Bureau of Economic Research, Inc.
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Patricia Apps & Ray Rees, 2007.
"The Taxation of Couples ,"
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Other versions: Henrik Jacobsen Kleven & Claus Thustrup Kreiner, 2004.
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EPRU Working Paper Series
04-10, Economic Policy Research Unit (EPRU), University of Copenhagen. Department of Economics.
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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.
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Other versions: Jie Zhang & James Davies & Jinli Zeng & Stuart McDonald, .
"Optimal taxation in a growth model with public consumption and home production ,"
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