Family Taxation

Patricia Apps (University of Sydney), Ray Rees (University of Munich and CESifo)

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English

Cambridge University Press
31 May 2025

Finance; Public finance; Family law; Taxation & duties law

Series: Elements in Public Economics

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 households, 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 finance 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.

By: Patricia Apps (University of Sydney), Ray Rees (University of Munich and CESifo)
Imprint: Cambridge University Press
Country of Publication: United Kingdom
ISBN: 9781009479325
ISBN 10: 1009479326
Series: Elements in Public Economics
Pages: 54
Publication Date: 31 May 2025
Audience: Professional and scholarly , Undergraduate
Format: Hardback
Publisher's Status: Forthcoming

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