underprovision. A large parameter range exists for which a move from individual to joint taxation improves the welfare of both … adjustment of intra-family transfers compensates the secondary earner for the increased tax load. -- individual taxation ; joint … taxation ; household production ; public goods …

Two traditional options for reforming Ehegattensplitting, the joint taxation of married couples with full income … splitting, are de facto income splitting (Realsplitting) or individual taxation with a transferable personal allowance. However …

An empirical approach to optimal income taxation design is developed within an equilibrium collective marriage market …

This paper explores the implications of gender-based income taxation in a non- cooperative model of a couple's time … allocation between market work and providing a household public good. We find that the optimal structure of differential taxation … sharp contrast to previous models of gender-based taxation in which households select Pareto efficient allocations …

This paper explores the implications of gender-based income taxation in a non-cooperative model of a couple's time … allocation between market work and providing a household public good. We find that the optimal structure of differential taxation … sharp contrast to previous models of gender-based taxation in which households select Pareto efficient allocations …