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Economic models in much of the public economics literature have been slow to reflect the significant changes towards double-income households throughout the developed world. This graduate-level text develops a more sophisticated approach to household economics, one that allows for multiple-income earners and shared decision-making. This approach is used to present a fundamentally new view of consumption. It then applies this to an analysis of tax systems, combining theoretical analysis of optimal taxation and tax reform with careful empirical study of the characteristics of income tax systems...

Economic models in much of the public economics literature have been slow to reflect the significant changes towards double-income households throughout the developed world. This graduate-level text develops a more sophisticated approach to household economics, one that allows for multiple-income earners and shared decision-making. This approach is used to present a fundamentally new view of consumption. It then applies this to an analysis of tax systems, combining theoretical analysis of optimal taxation and tax reform with careful empirical study of the characteristics of income tax systems...

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.

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.