|
|
|
|
||||
|
||||
Individual vs. Joint Taxation in Models with Household ProductionPatricia F. AppsUniversity of Sydney - Faculty of Law; Institute for the Study of Labor (IZA) Ray ReesLudwig-Maximilians-Universität 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 Classification: H21, H31, J22 working papers seriesDate posted: April 7, 1998Suggested CitationContact Information
|
|
||||||||||||||||||||||
© 2013 Social Science Electronic Publishing, Inc. All Rights Reserved.
FAQ
Terms of Use
Privacy Policy
Copyright
This page was processed by apollo8 in 0.703 seconds
