Family Taxation

"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 house-holds, 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 .nance 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"-- Provided by publisher.

Sommario

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

Riassunto

This Element provides 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 1980's and ending in the late 2010's. It is grouped according to the type of tax system being dealt with.

Prefazione

This Element provides an overview of recent contributions to optimal tax theory across couple or family households.

Dettagli sul prodotto

• Autori: Patricia (University of Sydney) Rees Apps, Apps Patricia, Rees Ray
• Editore: Cambridge University Press ELT
• Lingue: Inglese
• Formato: Tascabile
• Pubblicazione: 30.04.2025
• EAN: 9781108972673
• ISBN: 978-1-108-97267-3
• Pagine: 64
• Serie: Elements in Public Economics
• Categorie: Guide e manuali > Diritto, professione, finanze > Imposte; Scienze sociali, diritto, economia > Scienze politiche > Scienze politiche e cittadinanza attiva; LAW / Family Law / General, POLITICAL SCIENCE / Public Policy / Economic Policy, BUSINESS & ECONOMICS / Public Finance, BUSINESS & ECONOMICS / Finance / Wealth Management, Public finance, Public finance and taxation, Private wealth management, Taxation procedure