期刊名称：CORE Discussion Papers / Center for Operations Research and Econometrics (UCL), Louvain
出版年度：2007
卷号：1
出版社：Center for Operations Research and Econometrics (UCL), Louvain
摘要：This paper studies the optimal non linear income tax of couples. We build a general
unitary model of labor supply and allow multidimensional heterogeneity in a discrete
type framework. We concentrate our analysis on the resulting intra-family labor
allocation of labor supplies and show that this analysis is strongly related to the choice
of the tax unit (individual versus joint taxation). We give a necessary condition to
have fully joint taxation in this framework and discuss some examples.
