A Revised Efficiency Principle for the Taxation of Couples

We reconsider the result that efficient taxation involves a lower marginal tax on secondary earners than on primary earners. Introducing labor force participation responses into the analysis, we show that a second-earner tax allowance is better than selective marginal tax rates.

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Year of publication:	2004
Authors:	Jacobsen Kleven, Henrik ; Thustrup Kreiner, Klaus
Publisher:	Copenhagen : University of Copenhagen, Economic Policy Research Unit (EPRU)
Subject:	Familienbesteuerung \| Wirtschaftliche Effizienz \| optimal taxation \| married couples \| labor supply behavior

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Series:	EPRU Working Paper Series ; 2004-09
Type of publication:	Book / Working Paper
Type of publication (narrower categories):	Working Paper
Language:	English
Other identifiers:	392951150 [GVK] hdl:10419/82083 [Handle] RePEc:kud:epruwp:04-09 [RePEc]
Classification:	H21 - Efficiency; Optimal Taxation ; J22 - Time Allocation and Labor Supply ; D10 - Household Behavior and Family Economics. General
Source:	EconStor

Persistent link: https://www.econbiz.de/10010320953