welfare function we show that the expression for a spouses' marginal income tax rate includes a "Pigouvian" (paternalistic …) and an incentive term. The Pigouvian term favors a marginal subsidy (tax) for the high-weight (low-weight) spouse, whose … structure across couples. In some cases both terms have the same sign and imply a positive marginal tax for the low …

welfare function we show that the expression for a spouses' marginal income tax rate includes a “Pigouvian” (paternalistic …) and an incentive term. The Pigouvian term favors a marginal subsidy (tax) for the high-weight (low-weight) spouse, whose … structure across couples. In some cases both terms have the same sign and imply a positive marginal tax for the low …

welfare function we show that the expression for a spouses' marginal income tax rate includes a "Pigouvian" (paternalistic …) and an incentive term. The Pigouvian term favors a marginal subsidy (tax) for the high-weight (low-weight) spouse, whose … structure across couples. In some cases both terms have the same sign and imply a positive marginal tax for the low …

to total family income. The information structure is the traditional one in Mirrleesian nonlinear income tax models … not observable. The social welfare function is utilitarian. We show that the expression for a spouses marginal income tax … marginal subsidy (tax) for the high-weight (lowweight) spouse, whose labor supply otherwise tends to be too low (high). In some …

This paper examines the effects of the Working Families' Tax Credit (WFTC) on couples in Britain. We develop a simple … model of household decisions which explicitly accounts for the role played by the tax and benefit system. Its main … to receive the tax credit, they also experienced a greater risk of divorce. We find virtually no effect for women with …

examine whether the income tax should apply to couples or individuals. While tax-induced labor supply distortions lead to … adjustment of intra-family transfers compensates the secondary earner for the increased tax load …

Tax reform proposals affect individual welfares in ways which strongly depend on the nature of specialization in … production across households strongly influences the impacts on individual tax burdens of a given tax reform. The standard models … and uses it to analyze the impacts of the types of tax reform that have been the subject of recent policy debate …

This paper analyses optimal piecewise linear tax systems for two-earner households, based on joint and individual …

This paper presents for the first time the properties of optimal piecewise linear tax systems for two-earner households …

The UK Government enacted simplification of its tax credit system in 2003. An inter- esting consequence of the reform … is that tax credit payments were split between partners in couples, causing a rare wallet to purse transfer. This paper …