Meier, Volker; Rainer, Helmut - In: Labour Economics 19 (2012) 4, pp. 633-641
We present a noncooperative model of a family's time allocation between work and a home-produced public good, and examine whether the income tax should apply to couples or individuals. While tax-induced labor supply distortions lead to overprovision of the public good, spouses' failure to...