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Optimal taxation in occupational choice models: an application to the work decisions of couples

Guy Laroque
Nicola Pavoni

Published on 4 May 2017

We study a general model of occupational choice and optimal income taxation where agents have private cost of work that differ across occupations and have both deterministic and random components. We apply our framework to study the work decisions of couples in an extensive set up and give necessary and sufficient conditions under which joint-working households should be subsidized compared to single-worker households.

We study a general model of occupational choice and optimal income taxation where agents have private cost of work that differ across occupations and have both deterministic and random components. We apply our framework to study the work decisions of couples in an extensive set up and give necessary and sufficient conditions under which joint-working households should be subsidized compared to single-worker households.

Authors

Nicola Pavoni

Research Associate Bocconi University

Nicola is a Research Associate at IFS, a Research Fellow at IGIER and a Professor in the Department of Economics at Bocconi University

Guy Laroque

Guy Laroque