Family taxation / Patricia Apps, Ray Rees.

Format:

Book

Author/Creator:

Apps, Patricia, author.

Rees, Ray, 1943- author.

Series:

Cambridge elements. Elements in public economics 2516-2276

Language:

English

Subjects (All):

Taxation.

Economics.

Physical Description:

1 online resource (48 pages) : digital, PDF file(s).

Edition:

1st ed.

Place of Publication:

Cambridge : Cambridge University Press, 2025.

Summary:

This Element seeks to provide an in-depth survey of the papers written on the optimal taxation of the incomes of the members of family households, as opposed to households with just a single individual, over the period beginning with the early 1980s and ending in the late 2010s.This literature, solidly within the public finance tradition, is not large, and so the Element gives quite a full exposition and discussion of the main contributions. The papers are grouped according to the type of tax system they have dealt with: linear, piecewise linear and non-linear taxation.

Contents:

Cover

Title Page

Imprints Page

Family Taxation

Contents

1 Introduction

2 Linear Income Taxation

3 Piecewise Linear Income Taxation

3.1 Joint Taxation

3.2 Individual Taxation

4 Optimal Non-linear Taxation of Couples

4.1 Couples with Two Wage Types

4.2 Taxation at the Intensive and Extensive Margins

4.3 Double-Extensive Margins

4.4 Within Household Inequality

5 Conclusions

References.

Notes:

Title from publisher's bibliographic system (viewed on 21 Apr 2025).

Description based on publisher supplied metadata and other sources.

ISBN:

1-108-96803-1

1-108-96824-4

1-108-97300-0

OCLC:

1506480474