Tax reform and collective family decision-making

被引：16
|
作者：
Brett, C [1 ]
机构：
[1] Univ Essex, Dept Econ, Colchester CO4 3SQ, Essex, England
来源：
JOURNAL OF PUBLIC ECONOMICS | 1998年 / 70卷 / 03期
关键词：
household decision making; optimal taxation; tax reform;
D O I：
10.1016/S0047-2727(98)00043-7
中图分类号：
F [经济];
学科分类号：
02 ;
摘要：
Traditional analysis of tax reform treats market behaviour as arising out of individual utility maximisation. In this paper, behaviour is modelled as the Pareto-efficient outcome of a family decision process. Conditions for the existence of a feasible, Pareto-improving tax change are presented and contrasted with those that obtain in the individualistic case. The consequences of treating households as a single individual are also discussed. (C) 1998 Elsevier Science S.A. All rights reserved.
引用
收藏
页码：425 / 440
页数：16
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