This paper examines the response of husbands' and wives' earnings to a tax reform in which husbands' and wives' tax … analyze the impact of the large Swedish tax reform of 1990-1. I find that in response to a compensated fall in one spouse …'s tax rate, that spouse's earned income rises, and the other spouse's earned income also rises. I test and reject a set of …

This paper examines the response of husbands' and wives' earnings to a tax reform in which husbands' and wives' tax … analyze the impact of the large Swedish tax reform of 1990-1. I find that in response to a compensated rise in one spouse …'s tax rate, that spouse's earned income rises, and the other spouse's earned income also rises. I test and reject a set of …

Economic theory assumes that taxpayers use their true marginal tax rate (MTR) to guide their economic decisions …. However, complexity of the personal income tax system implies that taxpayers may incorrectly perceive true marginal prices and … innovation in the previous year's average tax rate (ATR) influences the perception of the MTR in the current year, even though …

The Mirrlees Review of the UK tax system, together with its companion volume of research papers, can be expected to … influence future discussions of tax reform. Indeed, this can already be recognised in the Henry Review. As far as income … expenditure taxation, by exempting the "normal return" to saving and taxing only "excess returns" on the same tax schedule as …

This study investigates the consequences of revenue-neutral tax reforms on the members of two-person households … conditions are derived specifying when such tax reforms are able to generate Pareto improvements for the individuals involved … topical social policy issues as income splitting and the tax treatment of families. …

This paper presents for the first time the properties of optimal piecewise linear tax systems for two-earner households …