The possible implications of using the family as opposed to the individual as the unit of taxation are not clear. This applies both to work incentives and distributional outcomes. In this paper we evaluate the effects of a hypothetical reform for Italian income taxation with respect to labour...

The model takes into account the household production and self reported information is interpreted in relation with the sharing rule governing the bargaining process in the family. Considering that the theoretical framework implies a wide concept of full income, which includes the allocation of...