Family Taxation

ISBN-13: 9781108972673 / Angielski / Miękka / 2025 / 75 str.

Patricia Apps (University of Sydney), Ray Rees (University of Munich and CESifo)

Opis

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 house- holds, 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 nance 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.