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Redistributive taxation and the household : the case of individual filings

Schroyen, Fred
Working paper
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URI
http://hdl.handle.net/11250/163290
Date
2002-01
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  • Discussion papers (SAM) [604]
Abstract
In this paper I look at the tax treatment of households under individual

filings and characterise the efficiency properties of an income

tax schedule that redistributes from rich to poor households. Because

tax liabilities are determined on individual incomes but the decision

to earn those incomes are made at the household level, the tax liable

members of the same household can side trade leisure for net income

with one another, and such side trade enables them to carry out tax

arbitrage. I analyse the problem for a two class economy both with

and without perfect assortative mating. The main conclusion is that

the prevention of tax arbitrage imposes structure on the graduation of the tax schedule.
Publisher
Norwegian School of Economics and Business Administration. Department of Economics
Series
Discussion paper
2002:2

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