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Individual vs. Joint Taxation in Models with Household Production

CES Working Paper at Univ. of Munich No. 147

Posted: 7 Apr 1998  

Patricia F. Apps

The University of Sydney Law School ; IZA Institute of Labor Economics

Ray Rees

Ludwig Maximilian University of Munich - Faculty of Economics; CESifo (Center for Economic Studies and Ifo Institute)

Date Written: October 1997

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

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: https://ssrn.com/abstract=60925

Patricia F. Apps (Contact Author)

IZA Institute of Labor Economics

P.O. Box 7240
Bonn, D-53072
Germany

The University of Sydney Law School ( 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)

Ray Rees

Ludwig Maximilian University of Munich - 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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