Optimal taxation, child care and models of the household

This paper presents for the first time the properties of optimal piecewise linear tax systems for two-earner households, based on joint and individual incomes respectively. A key contribution is the analysis of the interaction of second earner wage differences, variation in prices of bought-in input...

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Bibliographic details
Volume: 6823
Main Author: Apps, Patricia
Rees, Ray
Format: Book
Language: English
Place of publication: Bonn IZA 2012
Data of publication: 2012
Series: Discussion paper series / Forschungsinstitut zur Zukunft der Arbeit
Subjects:
Online Access: available in Bonn?
Database: FIS Bildung Literaturdatenbank
Database information Databases - DBIS