Cremer, Helmuth; Lozachmeur, Jean-Marie; Maldonado, Darío - 2015
This paper studies the design of couples' income taxation. Consumption and labor supply decisions within the couple are … 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 depends on the weight …