| 来源类型 | Working Paper |
| 规范类型 | 报告 |
| DOI | 10.3386/w0368 |
| 来源ID | Working Paper 0368 |
| Optimal Tax Treatment of the Family: Married Couples | |
| Michael J. Boskin; Eytan Sheshinski | |
| 发表日期 | 1979-07-01 |
| 出版年 | 1979 |
| 语种 | 英语 |
| 摘要 | This paper examines the appropriate tax treatment of the family in a series of analytical models and numerical examples. For a population of taxpaying couples which differ in earning capacity, we derive the optimal tax rates for each potential earner. These rates depend crucially upon own and cross labor supply elasticities and the joint distribution of wage rates. Our results suggest that the current system of income splitting in the United States, under which husbands and wives face equal marginal tax rates, is non-optimal. Using results from recent econometric studies, and allowing for a sensitivity analysis, the optimal tax rates on secondary workers in the family are much lower than those on primary earners. Indeed, our best estimate is that the secondary earner would face tax rates only one-half as high as primary earners. |
| 主题 | Macroeconomics |
| URL | https://www.nber.org/papers/w0368 |
| 来源智库 | National Bureau of Economic Research (United States) |
| 引用统计 | |
| 资源类型 | 智库出版物 |
| 条目标识符 | http://119.78.100.153/handle/2XGU8XDN/557543 |
| 推荐引用方式 GB/T 7714 | Michael J. Boskin,Eytan Sheshinski. Optimal Tax Treatment of the Family: Married Couples. 1979. |
| 条目包含的文件 | ||||||
| 文件名称/大小 | 资源类型 | 版本类型 | 开放类型 | 使用许可 | ||
| w0368.pdf（181KB） | 智库出版物 | 限制开放 | CC BY-NC-SA | 浏览 | ||
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