What is a fair and/or efficient way to tax couples? Jointly on the income of both the partners? Or individually? How does this decision change when we account for the value of household goods and services that are produced and consumed within the household, like childcare?
In the latest episode of the Max Planck Economics Podcast, Ray Rees, emeritus Professor of Economics at the Ludwig-Maximilians-Universität in Munich talks about his research on household income taxation and makes a case against income splitting.
Reading material on the podcast episode:
Patricia Apps, Ray Rees. Optimal family taxation and income inequality. International Tax and Public Finance, 2018, 25(5), 1093-1128.
Max Planck Economics Podcast
Editing: Nicole Stefan
Music: “Corporate Technology” by Scott Holmes: scottholmesmusic.com