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On the taxation of trade within and between households

  • Apps, Patricia
  • Rees, Ray

Tax reform proposals affect individual welfares in ways which strongly depend on the nature of specialisation in household production and the pattern of trade within households. Variation in the degree of specialisation in domestic production across households strongly influences the impacts on individula tax burdens of a given tax reform. The standard models of the economics literature cannot beused to abalyse these issues because they ignore the two-person nature of households and the existence of household production and trade.

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File URL: http://www.sciencedirect.com/science/article/B6V76-3WN70KM-4/2/2035d7c82ae080acce0e9eaf4c7b493c
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Article provided by Elsevier in its journal Journal of Public Economics.

Volume (Year): 73 (1999)
Issue (Month): 2 (August)
Pages: 241-263

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Handle: RePEc:eee:pubeco:v:73:y:1999:i:2:p:241-263
Contact details of provider: Web page: http://www.elsevier.com/locate/inca/505578

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  1. 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.
  2. Michael J. Boskin & Eytan Sheshinski, 1979. "Optimal Tax Treatment of the Family: Married Couples," NBER Working Papers 0368, National Bureau of Economic Research, Inc.
  3. Apps, P.F. & Rees, R., 1993. "Labour Supply, Household Production and Intra-Family Welfare Distribution," The Warwick Economics Research Paper Series (TWERPS) 405, University of Warwick, Department of Economics.
  4. Apps, Patricia F. & Rees, Ray, 1988. "Taxation and the household," Journal of Public Economics, Elsevier, vol. 35(3), pages 355-369, April.
  5. Rees, Ray, 1988. "Taxation and the Household," Munich Reprints in Economics 3411, University of Munich, Department of Economics.
  6. John Piggott & John Whalley, 1994. "The Tax Unit and Household Production," NBER Working Papers 4820, National Bureau of Economic Research, Inc.
  7. Apps, Patricia F & Rees, Ray, 1997. "Collective Labor Supply and Household Production," Journal of Political Economy, University of Chicago Press, vol. 105(1), pages 178-90, February.
  8. Udry, Christopher, 1996. "Gender, Agricultural Production, and the Theory of the Household," Journal of Political Economy, University of Chicago Press, vol. 104(5), pages 1010-46, October.
  9. Apps, Patricia, 1982. "Institutional inequality and tax incidence," Journal of Public Economics, Elsevier, vol. 18(2), pages 217-242, July.
  10. Martin Feldstein & Daniel Feenberg, 1995. "The Taxation of Two Earner Families," NBER Working Papers 5155, National Bureau of Economic Research, Inc.
  11. Sandmo, Agnar, 1990. "Tax Distortions and Household Production," Oxford Economic Papers, Oxford University Press, vol. 42(1), pages 78-90, January.
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