Family Taxation

Patricia Apps, Ray Rees (Autoren)

Buch | Hardcover

64 Seiten

2025
Cambridge University Press (Verlag)
978-1-009-47932-5 (ISBN)

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This Element provides 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 1980's and ending in the late 2010's. It is grouped according to the type of tax system being dealt with.

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.

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

Erscheinungsdatum	13.05.2025
Reihe/Serie	Elements in Public Economics
Zusatzinfo	Worked examples or Exercises
Verlagsort	Cambridge
Sprache	englisch
Themenwelt	Recht / Steuern ► EU / Internationales Recht
	Recht / Steuern ► Privatrecht / Bürgerliches Recht ► Familienrecht
	Recht / Steuern ► Steuern / Steuerrecht
	Sozialwissenschaften ► Politik / Verwaltung ► Staat / Verwaltung
	Wirtschaft ► Betriebswirtschaft / Management ► Finanzierung
	Wirtschaft ► Volkswirtschaftslehre ► Wirtschaftspolitik
ISBN-10	1-009-47932-6 / 1009479326
ISBN-13	978-1-009-47932-5 / 9781009479325
Zustand	Neuware