Beninger, Denis; Laisney, François - In: Cahiers d'Economie et Sociologie Rurales 81 (2006), pp. 5-36
This paper compares collective and unitary models on the basis of simulated collective data with income taxation. We distinguish the cases of individual and joint taxation. Estimating a flexible unitary model, we obtain strikingly different “preference” parameters depending on the type of...