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http://ssrn.com/abstract=60925
 
 

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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-Universität München - Faculty of Economics; CESifo (Center for Economic Studies and Ifo Institute)

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 series





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Date posted: April 7, 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

Contact Information

Patricia F. Apps (Contact Author)
University of Sydney - Faculty of Law ( email )
Faculty of Law, New Law Building F10
The University of Sydney
Sydney, NSW 2006
Australia
+61 2 9351 0241 (Phone)
+61 2 9351 0200 (Fax)
Institute for the Study of Labor (IZA)
P.O. Box 7240
Bonn, D-53072
Germany
Ray Rees
Ludwig-Maximilians-Universität München - Faculty of Economics ( email )
Munich, D-80539
Germany
CESifo (Center for Economic Studies and Ifo Institute)
Poschinger Str. 5
Munich, DE-81679
Germany
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