On the taxation of trade within and between households / Patricia F. Apps and Ray Rees Apps, Patricia

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Apps, Patricia
Appears In
The Journal of Public Economics
Income tax - Government policy.; Income tax - Mathematical models.; Taxation -- Analysis
Academic; Trade
A formal and tractable taxation model was developed in an effort to determine the impact of proposed tax reforms on individual welfares. By taking account of the existence of two household types and the multi-person nature of households, the model provides an efficient tool for evaluating tax reforms in the context of labor supplies and domestic production. Results suggest that female labor supply has a significant impact on tax rate changes.
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