Book/Printed Material Income tax design and the desirability of subsidies to secondary workers in a household model with joint and non-joint time

Title

• Income tax design and the desirability of subsidies to secondary workers in a household model with joint and non-joint time

Summary

• "In this paper we analyze income tax design in a two member household labor supply model where time spent on consumption together by the two household members is valued differently from time spent apart. We treat consumption as a non excludable public good to members of the household; one example would be where all household members or one alone can watch TV. When jointly consumed, however, TV services are valued more highly than the same consumption undertaken separately. We use this model to numerically investigate the welfare implications of different tax structures. In sharp contrast to existing literature, our results suggest the desirability of subsidizing secondary worker's labor supply. We also relate our discussion to existing individual-household tax unit literature"--National Bureau of Economic Research web site.

Names

• Cudmore, Edgar
• Piggott, John (John R.)
• Whalley, John
• National Bureau of Economic Research

Created / Published

• Cambridge, MA : National Bureau of Economic Research, c2007.

Notes

• -  Title from PDF file as viewed on 11/1/2007.
• -  Includes bibliographical references.
• -  Also available in print.
• -  Mode of access: World Wide Web.
• -  System requirements: Adobe Acrobat Reader.

Call Number/Physical Location

• HB1

Digital Id

• https://hdl.loc.gov/loc.gdc/gdcebookspublic.2007616634
• http://papers.nber.org/papers/w13503 External

Library of Congress Control Number

• 2007616634

Access Advisory

• Unrestricted online access

Online Format

• image
• pdf

LCCN Permalink

• https://lccn.loc.gov/2007616634

Additional Metadata Formats

• MARCXML Record
• MODS Record
• Dublin Core Record