A note on the taxation of couples under income uncertainty
Corneo, Giacomo ;  ;  Universität <Berlin, Freie Universität> / Fachbereich Wirtschaftswissenschaft

Main titleA note on the taxation of couples under income uncertainty
AuthorCorneo, Giacomo
EditorUniversität <Berlin, Freie Universität> / Fachbereich Wirtschaftswissenschaft
No. of Pages7 S.
Series ; 2011,16 : Economics
Keywordsprogressive income tax; tax unit; insurance
Classification (DDC)336 Public finance
AbstractAn unduly 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, replacing individual taxation with joint taxation with income splitting can generate a Pareto-improvement.
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FU DepartmentDepartment Business and Economics
Other affiliation(s)Lehrstuhl für öffentliche Finanzen
Year of publication2011
Type of documentBook
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Created at2011-10-17 : 10:35:09
Last changed2016-01-05 : 02:38:25
Static URLhttp://edocs.fu-berlin.de/docs/receive/FUDOCS_document_000000011916