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The Optimal Taxation of Couples

Author

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  • Patricia F. Apps
  • Ray Rees

Abstract

The existing literature on optimal income taxation is limited in its ability to cast light on issues of family taxation, because the model of the household on which it is based fails to capture two important characteristics of real households: that they typically contain two adults and that domestic production is an important alternative use of time to market labour supply. This paper formulates a simple and tractable model of such a household and then uses it to evaluate alternative systems for taxing couples, in terms primarily of their equity properties.

Suggested Citation

  • Patricia F. Apps & Ray Rees, 1997. "The Optimal Taxation of Couples," CESifo Working Paper Series 145, CESifo.
    • Handle: RePEc:ces:ceswps:_145
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    File URL: https://www.cesifo.org/DocDL/ces_wp145.pdf
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    Cited by:

    1. Patricia Apps & Ray Rees, 2012. "Optimal Taxation, Child Care and Models of the Household," CEPR Discussion Papers 673, Centre for Economic Policy Research, Research School of Economics, Australian National University.
    2. Hans-Werner Sinn, 1999. "Inflation and Welfare: Comment on Robert Lucas," NBER Working Papers 6979, National Bureau of Economic Research, Inc.
    3. Widmalm, Frida, 1998. "Marriage, Housework and Fairness," Working Paper Series 1998:22, Uppsala University, Department of Economics.

    More about this item

    Keywords

    taxation; couples; equity;
    All these keywords.

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