dc.contributor.author
Corneo, Giacomo
dc.date.accessioned
2018-06-08T08:12:44Z
dc.date.available
2011-10-17T10:35:09.156Z
dc.identifier.uri
https://refubium.fu-berlin.de/handle/fub188/19577
dc.identifier.uri
http://dx.doi.org/10.17169/FUDOCS_document_000000011916
dc.description.abstract
An 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.
de
dc.relation.ispartofseries
urn:nbn:de:kobv:188-fudocsseries000000000315-0
dc.relation.ispartofseries
urn:nbn:de:kobv:188-fudocsseries000000000006-7
dc.rights.uri
http://www.fu-berlin.de/sites/refubium/rechtliches/Nutzungsbedingungen
dc.subject
progressive income tax
dc.subject.ddc
300 Sozialwissenschaften::330 Wirtschaft::336 Öffentliche Finanzen
dc.title
A note on the taxation of couples under income uncertainty
refubium.affiliation
Wirtschaftswissenschaft
de
refubium.affiliation.other
Volkswirtschaftslehre
refubium.mycore.fudocsId
FUDOCS_document_000000011916
refubium.series.issueNumber
2011,16 : Economics
refubium.series.name
Diskussionsbeiträge des Fachbereichs Wirtschaftswissenschaft der Freien Universität Berlin
refubium.mycore.derivateId
FUDOCS_derivate_000000001765
dcterms.accessRights.openaire
open access
