| 来源类型 | Working Paper |
| 规范类型 | 报告 |
| DOI | 10.3386/w13503 |
| 来源ID | Working Paper 13503 |
| Income Tax Design and the Desirability of Subsidies to Secondary Workers in a Household Model with Joint and Non-Joint Time | |
| Edgar Cudmore; John Piggott; John Whalley | |
| 发表日期 | 2007-10-15 |
| 出版年 | 2007 |
| 语种 | 英语 |
| 摘要 | 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. |
| 主题 | Labor Economics ; Labor Supply and Demand ; Labor Market Structures |
| URL | https://www.nber.org/papers/w13503 |
| 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/571179 |
| 推荐引用方式 GB/T 7714 | Edgar Cudmore,John Piggott,John Whalley. Income Tax Design and the Desirability of Subsidies to Secondary Workers in a Household Model with Joint and Non-Joint Time. 2007. |
| 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 | ||
| w13503.pdf（156KB） | 智库出版物 | 限制开放 | CC BY-NC-SA | 浏览 | ||
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