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In this paper we develop a discrete model of optimal taxation of married couples and empirically discuss the optimality of income taxation for this group. To this end, we derive the social welfare function which guarantees that joint taxation of married couples is optimal. We will contrast this...
Persistent link: https://www.econbiz.de/10003777808
In this paper we develop a discrete model of optimal taxation of married couples and empirically discuss the optimality of income taxation for this group. To this end, we derive the social welfare function which guarantees that joint taxation of married couples is optimal. We will contrast this...
Persistent link: https://www.econbiz.de/10003779678
countries: Australia, the UK and Germany. We discuss the extent to which gender differences and life cycle variation in time use …
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wives would increase substantially in west Germany, while a significant number of husbands would drop out of the labor force. …
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