A Note on the Taxation of Couples Under Income Uncertainty
Bibliographic Data
| ID | 24050443 |
|---|---|
| Authors | Giacomo Corneo (0009-0002-0293-5734, Center for Economic and Policy Research, corresponding author) |
| Year | 2013 |
| Volume | 69 |
| Issue | 1 |
| Pages | 129-134 |
| Publication date | 2013-01-01 |
| Open Access | No |
| Type | ARTICLE |
| Venue | FinanzArchiv (JOURNAL) |
| Journal identifiers | ISSN: 0015-2218 • E-ISSN: 1614-0974 |
| Publisher | Mohr Siebeck (PUBLISHER) |
| DOI | 10.1628/001522113x663505 |
| OpenAlex | W3124857934 |
| Language | EN |
| References cited | 4 |
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.
Economics · International taxation · Public economics · Tax reform · Financial Literacy, Pension, Retirement Analysis · Fiscal Policy and Economic Growth · Gender, Labor, and Family Dynamics
| Highly cited | No |
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