It is interesting to note that the theory of comprehensive income taxation often refers to ability to pay without specifying precisely whose ability is meant: that of the individual or that of the family. It is obvious that each person is socially and morally committed to other...

In this paper we use a methodology for testing for separability of commodity demands from male and female labor supply on a single cross section. In the empirical section of our paper we apply the methodology to a representative micro data base for West Germany. We estimate the corresponding...