Matches in SemOpenAlex for { <https://semopenalex.org/work/W2170549531> ?p ?o ?g. }
Showing items 1 to 98 of
98
with 100 items per page.
- W2170549531 abstract "This paper is concerned with the question of how couples should be taxed. One reason for the importance of this issue is simply that the overwhelming majority of individuals live in households formed around couples, and so it could be argued that empirically, this is the single most important problem in personal income taxation. A second reason is that the economic theory of optimal taxation and tax reform, at least as it is presented in the mainstream literature, provides little guidance on this issue, resting as it does on models of the single person household. An old insight in the earlier public finance literature is that any discussion of the taxation of two-person households necessarily involves the recognition of the importance of household production. In this paper we try to show how a simple model of household production can be used to help the analysis of optimal taxation and tax reform, and to put the “conventional wisdom”, which says that it is optimal to tax women on a separate, lower tax schedule than men, on a firmer basis. What emerges clearly from the analysis is how centrally important the relationship between productivity in household production and female labour supply really is, and how little we know about it empirically." @default.
- W2170549531 created "2016-06-24" @default.
- W2170549531 creator A5065572953 @default.
- W2170549531 creator A5081176860 @default.
- W2170549531 date "2007-07-19" @default.
- W2170549531 modified "2023-10-02" @default.
- W2170549531 title "The taxation of couples" @default.
- W2170549531 cites W1498792970 @default.
- W2170549531 cites W1547415738 @default.
- W2170549531 cites W1573841344 @default.
- W2170549531 cites W1967442942 @default.
- W2170549531 cites W1969100569 @default.
- W2170549531 cites W2003501830 @default.
- W2170549531 cites W2022546130 @default.
- W2170549531 cites W2053342430 @default.
- W2170549531 cites W2071689917 @default.
- W2170549531 cites W2127238399 @default.
- W2170549531 cites W2141983504 @default.
- W2170549531 cites W2425226140 @default.
- W2170549531 cites W3121688858 @default.
- W2170549531 cites W3124646191 @default.
- W2170549531 cites W3152370179 @default.
- W2170549531 cites W51501322 @default.
- W2170549531 hasPublicationYear "2007" @default.
- W2170549531 type Work @default.
- W2170549531 sameAs 2170549531 @default.
- W2170549531 citedByCount "12" @default.
- W2170549531 countsByYear W21705495312012 @default.
- W2170549531 countsByYear W21705495312013 @default.
- W2170549531 countsByYear W21705495312016 @default.
- W2170549531 countsByYear W21705495312017 @default.
- W2170549531 countsByYear W21705495312020 @default.
- W2170549531 crossrefType "posted-content" @default.
- W2170549531 hasAuthorship W2170549531A5065572953 @default.
- W2170549531 hasAuthorship W2170549531A5081176860 @default.
- W2170549531 hasConcept C100001284 @default.
- W2170549531 hasConcept C111472728 @default.
- W2170549531 hasConcept C138885662 @default.
- W2170549531 hasConcept C139719470 @default.
- W2170549531 hasConcept C145236788 @default.
- W2170549531 hasConcept C162324750 @default.
- W2170549531 hasConcept C165786947 @default.
- W2170549531 hasConcept C175444787 @default.
- W2170549531 hasConcept C17744445 @default.
- W2170549531 hasConcept C187736073 @default.
- W2170549531 hasConcept C199539241 @default.
- W2170549531 hasConcept C204983608 @default.
- W2170549531 hasConcept C2776689383 @default.
- W2170549531 hasConcept C2777617010 @default.
- W2170549531 hasConcept C2778348673 @default.
- W2170549531 hasConcept C2780586882 @default.
- W2170549531 hasConcept C551662922 @default.
- W2170549531 hasConcept C68387754 @default.
- W2170549531 hasConceptScore W2170549531C100001284 @default.
- W2170549531 hasConceptScore W2170549531C111472728 @default.
- W2170549531 hasConceptScore W2170549531C138885662 @default.
- W2170549531 hasConceptScore W2170549531C139719470 @default.
- W2170549531 hasConceptScore W2170549531C145236788 @default.
- W2170549531 hasConceptScore W2170549531C162324750 @default.
- W2170549531 hasConceptScore W2170549531C165786947 @default.
- W2170549531 hasConceptScore W2170549531C175444787 @default.
- W2170549531 hasConceptScore W2170549531C17744445 @default.
- W2170549531 hasConceptScore W2170549531C187736073 @default.
- W2170549531 hasConceptScore W2170549531C199539241 @default.
- W2170549531 hasConceptScore W2170549531C204983608 @default.
- W2170549531 hasConceptScore W2170549531C2776689383 @default.
- W2170549531 hasConceptScore W2170549531C2777617010 @default.
- W2170549531 hasConceptScore W2170549531C2778348673 @default.
- W2170549531 hasConceptScore W2170549531C2780586882 @default.
- W2170549531 hasConceptScore W2170549531C551662922 @default.
- W2170549531 hasConceptScore W2170549531C68387754 @default.
- W2170549531 hasLocation W21705495311 @default.
- W2170549531 hasOpenAccess W2170549531 @default.
- W2170549531 hasPrimaryLocation W21705495311 @default.
- W2170549531 hasRelatedWork W1491738341 @default.
- W2170549531 hasRelatedWork W1508893255 @default.
- W2170549531 hasRelatedWork W1665138673 @default.
- W2170549531 hasRelatedWork W1971982436 @default.
- W2170549531 hasRelatedWork W2006149131 @default.
- W2170549531 hasRelatedWork W2020616773 @default.
- W2170549531 hasRelatedWork W2071689917 @default.
- W2170549531 hasRelatedWork W2081883533 @default.
- W2170549531 hasRelatedWork W2109179029 @default.
- W2170549531 hasRelatedWork W2127238399 @default.
- W2170549531 hasRelatedWork W2141983504 @default.
- W2170549531 hasRelatedWork W2148796647 @default.
- W2170549531 hasRelatedWork W2149812093 @default.
- W2170549531 hasRelatedWork W2159082168 @default.
- W2170549531 hasRelatedWork W2425226140 @default.
- W2170549531 hasRelatedWork W3121409754 @default.
- W2170549531 hasRelatedWork W3121693400 @default.
- W2170549531 hasRelatedWork W3124555741 @default.
- W2170549531 hasRelatedWork W3125780122 @default.
- W2170549531 hasRelatedWork W55146652 @default.
- W2170549531 isParatext "false" @default.
- W2170549531 isRetracted "false" @default.
- W2170549531 magId "2170549531" @default.
- W2170549531 workType "article" @default.