Cremer, Helmuth; Lozachmeur, Jean-Marie; Maldonado, Dario; … - Institute for the Study of Labor (IZA) - 2015
This paper studies the design of couples' income taxation when consumption and labor supply decisions within the couple …. Information structure and labor supply decisions follow the Mirrleesian tradition. However, while the household's total … labor supply otherwise tends to be too low (high). The sign and the magnitude of the incentive term depend on the weight …