Tax Distortions and Household Production
This paper considers tax distortions in a model where households, using their own time and market-produced inputs, can produce perfect substitutes for consumption goods that can also be produced in the market, and where the value of household production as such is untaxable. Two models of optimum taxation consider, first, the optimum choice of indirect taxes to supplement a fixed rate of income tax and, second, the choice of an optimum linear income tax when inequality between individuals is due both to market and household productivity differences. Copyright 1990 by Royal Economic Society.
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Volume (Year): 42 (1990)
Issue (Month): 1 (January)
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