Cremer, Helmuth; Lozachmeur, Jean-Marie; Maldonado, Dario; … - Institut d'Économie Industrielle (IDEI), Toulouse … - 2015
This paper studies the design of couples’ income taxation when consumption and labor supply decisions within the couple are made by maximizing a weighted sum of the spouses’ utilities; bargaining weights are given but specific to each couple. Information structure and labor supply decisions...