Cet article compare les modèles unitaire et collectif sur la base de données collectives simulées en présence de divers types de taxation des revenus. Nous distinguons en particulier un système d’imposition individuelle et un système d’imposition jointe. En spécifiant un modèle...

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...

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...

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...