Abstract

Citations (12)

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Individual vs. Joint Taxation in Models with Household Production

Patricia F. Apps
University of Sydney Faculty of Law; Institute for the Study of Labor (IZA)

Ray Rees
Ludwig Maximilians University of Munich - Faculty of Economics; CESifo (Center for Economic Studies and Ifo Institute for Economic Research)

October 1997

CES Working Paper at Univ. of Munich No. 147

Abstract:
In a recent paper, Piggott and Whalley (1996) argue for the superiority of joint taxation over individual taxation on the grounds that the "conventional wisdom" ignores the existence of household production, and that in the presence of this the usual Ramsey-type argument breaks down. We show in a formal model of 2-person households with domestic production that this is not in fact the case: individual taxation will in general be superior and the grounds on which it can be shown to be so involve a standard Ramsey-like condition.

JEL Classifications: H21, H31, J22

Working Paper Series

Date posted: April 07, 1998 ; Last revised: April 07, 1998

Suggested Citation

Apps, Patricia F. and Rees, Ray, Individual vs. Joint Taxation in Models with Household Production (October 1997). CES Working Paper at Univ. of Munich No. 147. Available at SSRN: http://ssrn.com/abstract=60925

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Contact Information

Patricia F. Apps (Contact Author) University of Sydney Faculty of Law ( email ) 173 Phillip Street Room 1119 Sydney, NSW 2000 Australia +61 2 9351 0241 (Phone) +61 2 9351 0200 (Fax)
Institute for the Study of Labor (IZA) P.O. Box 7240 D-53072 Bonn Germany
Ray Rees Ludwig Maximilians University of Munich - Faculty of Economics ( email ) D-80799 Munich Germany
CESifo (Center for Economic Studies and Ifo Institute for Economic Research) Poschinger Str. 5 DE-81679 Munich Germany

Abstract

Citations (12)

Date posted: April 07, 1998 ; Last revised: April 07, 1998

Suggested Citation

Contact Information

Patricia F. Apps (Contact Author)

Ray Rees