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Family Taxation

Family Taxation

Family Taxation

Patricia Apps, University of Sydney
Ray Rees, University of Munich and CESifo
April 2025
Paperback
9781108972673
£17.00
GBP
Paperback
GBP
Hardback

    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.

    Product details

    April 2025
    Paperback
    9781108972673
    75 pages
    229 × 152 mm
    Not yet published - available from April 2025

    Table of Contents

    • 1. Introduction
    • 2. Linear income taxation
    • 3. Piecewise linear income taxation
    • 4. Optimal Non-linear taxation of couples
    • 5. Conclusions
    • References.