This paper studies the design of couples' income taxation when consumption and labor supply decisions within the couple … welfare function we show that the expression for a spouses' marginal income tax rate includes a "Pigouvian" (paternalistic …

The paper studies the design of couples income taxation when consumption and labor supply decisions within the couple … to total family income. The information structure is the traditional one in Mirrleesian nonlinear income tax models … not observable. The social welfare function is utilitarian. We show that the expression for a spouses marginal income tax …

This paper studies the design of couples' income taxation. Consumption and labor supply decisions within the couple are … welfare function we show that the expression for a spouses' marginal income tax rate includes a "Pigouvian" (paternalistic …

bargaining procedure between spouses, and where an optimal income tax is also available. We focus on the question whether there …

This paper studies the design of couples' income taxation. Consumption and labor supply decisions within the couple are … welfare function we show that the expression for a spouses' marginal income tax rate includes a “Pigouvian” (paternalistic …

bargaining procedure between spouses, and where an optimal income tax is also available. We focus on the question whether there …

This paper studies the design of couples' income taxation when consumption and labor supply decisions within the couple … welfare function we show that the expression for a spouses' marginal income tax rate includes a "Pigouvian" (paternalistic …

bargaining procedure between spouses, and where an optimal income tax is also available. We focus on the question whether there …

The paper studies the design of couples income taxation when consumption and labor supply decisions within the couple … to total family income. The information structure is the traditional one in Mirrleesian nonlinear income tax models … not observable. The social welfare function is utilitarian. We show that the expression for a spouses marginal income tax …

This paper studies the design of couples' income taxation. Consumption and labor supply decisions within the couple are … welfare function we show that the expression for a spouses' marginal income tax rate includes a Pigouvian (paternalistic) and …