Roeder, Kerstin; Cremer, Helmuth; Lozachmeur, Jean-Marie; … - Verein für Socialpolitik - VfS - 2014
The paper studies the design of couples income taxation when consumption and labor supply decisions within the couple are made in a cooperative way according to some bargaining scheme. Specifically, the couple maximizes a weighted sum of the spouses utilities. In the first part of the paper, the...