Family Taxation

Taxing Times: A Deep Dive into Family Taxation

This Element offers an in-depth survey of research on the optimal taxation of income within family households, contrasting it with single-individual households. Spanning from the early 1980s to the late 2010s, this public finance focused literature is explored thoroughly, with a comprehensive exposition and discussion of key contributions. The research is categorized by tax system type: linear, piecewise linear, and non-linear taxation.