Optimal taxation in occupational choice models: An Application to the Work Decisions of Couples

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3 mai 2017

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Archive ouverte de Sciences Po (SPIRE)

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Sciences Po - SPIRE

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Sciences Po

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http://creativecommons.org/licenses/by-nc-nd/ , info:eu-repo/semantics/OpenAccess

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Work, Method of Industry (Psychology) Method of work

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Guy Laroque et al., « Optimal taxation in occupational choice models: An Application to the Work Decisions of Couples », Archive ouverte de Sciences Po (SPIRE), ID : 10670/1.zpmfhd

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We study a general model of occupational choice and optimal income taxation where agents have private cost of work that differ across occupations and have both deterministic and random components. We apply our framework to study the work decisions of couples in an extensive set up and give necessary and sufficient conditions under which joint-working households should be subsidized compared to single-worker households.

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