This article is concerned with the question of how two-earner households should be taxed. One reason for the importance of this issue is simply the quantitative significance of households formed around couples. A second reason is that the economic theory of optimal taxation and tax reform, at...

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 taxation is concerned, the most substantive recommendation...