A Note on the Taxation of Couples Under Income Uncertainty

被引：1

作者：

Corneo, Giacomo ^{[1
]}

机构：

[1] Free Univ Berlin, CEPR, CESifo & IZA, D-14195 Berlin, Germany

来源：

FINANZARCHIV | 2013年 / 69卷 / 01期

关键词：

progressive income tax; tax unit; income uncertainty; insurance; HOUSEHOLD PRODUCTION; REDISTRIBUTIVE TAXATION; TAX UNIT;

D O I：

10.1628/001522113X663505

中图分类号：

F8 [财政、金融];

学科分类号：

0202 ;

摘要：

A neglected implication of the choice of the tax unit is its impact on the consumption risk carried by taxpayers. As compared to individual taxation, joint taxation with income splitting provides couples with more insurance against the risk of earning inability for one of the spouses. If that risk is not insurable in markets and labor supply is exogenous, a change from individual taxation to joint taxation with income splitting can raise all couples' expected welfare.

引用

页码：129 / 134

页数：6

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