| Tekijä: | Piggott, J. Whalley, J. |
| Otsikko: | The tax unit and household production |
| Lehti: | Journal of Political Economy
1996 : APR, VOL. 104:2, p. 398-418 |
| Asiasana: | TAXATION UNIT PRICING HOUSEHOLD GOODS |
| Kieli: | eng |
| Tiivistelmä: | Under a progressive income tax, conventional wisdom is that taxing individuals rather than households is preferred from an efficiency point of view. The reason is that secondary workers, whose labor supply elasticity is high, will be taxed at a lower marginal rate than primary workers, whose labor supply elasticity is low. Here, the authors argue that once household production is taken into account, things are more complicated since tax design should also not distort the input of family members' time in household production. |
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