Married couples often face a different tax burden than cohabitating couples with the same income. I study the effect of … joint income taxation of married couples on the marriage rate in Switzerland, where tax differentials between married and …

This paper studies the optimal non linear income tax of couples. We build a general unitary model of labor supply and …-family labor allocation of labor supplies and show that this analysis is strongly related to the choice of the tax unit (individual …

income tax, while the child benefit may move in either direction. Similarly, a move from joint taxation to some scheme of … family tax splitting increases labor supply and welfare. …

show that taxation of rents may also increase utility of the current generation provided tax revenues are earmarked to … reduce wage taxes. In particular, a shift in the tax mix may yield an intergenerational Pareto-improvement when the initially … prevailing tax mix is sufficiently skewed towards wage taxation …

revenue as well as welfare, provided the tax rate increases with the size (or quality) of the good supplied …

This paper analyses optimal piecewise linear tax systems for two-earner households, based on joint and individual …

household income and consumption by an equivalence scale. We argue that this leads to support for tax/transfer policies that …

household income and consumption by an equivalence scale. We argue that this leads to support for tax/transfer policies that …