Family Taxation
Author:   Patricia Apps (University of Sydney) ,  Ray Rees (University of Munich and CESifo)
Publisher:   Cambridge University Press
ISBN:  

9781108972673


Pages:   64
Publication Date:   22 May 2025
Format:   Paperback
Availability:   Manufactured on demand   Availability explained
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Family Taxation


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Overview

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.

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Author:   Patricia Apps (University of Sydney) ,  Ray Rees (University of Munich and CESifo)
Publisher:   Cambridge University Press
Imprint:   Cambridge University Press
ISBN:  

9781108972673


ISBN 10:   1108972675
Pages:   64
Publication Date:   22 May 2025
Audience:   Professional and scholarly ,  Professional & Vocational
Format:   Paperback
Publisher's Status:   Active
Availability:   Manufactured on demand   Availability explained
We will order this item for you from a manufactured on demand supplier.

Table of Contents

1. Introduction; 2. Linear income taxation; 3. Piecewise linear income taxation; 4. Optimal nonlinear taxation of couples; 5. Conclusions; References.

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