The Elasticity of Taxable Income of Individuals in Couples

dc.contributor.author	Creedy, John
dc.contributor.author	Gemmell, Norman
dc.date.accessioned	2018-08-13T23:35:00Z
dc.date.accessioned	2022-07-11T23:01:25Z
dc.date.available	2018-08-13T23:35:00Z
dc.date.available	2022-07-11T23:01:25Z
dc.date.copyright	2018
dc.date.issued	2018
dc.identifier.uri	https://ir.wgtn.ac.nz/handle/123456789/20831
dc.description.abstract	This paper examines the effect on the elasticity of taxable income for individuals in couples, where there is no income splitting for tax purposes but joint decisions are taken regarding taxable incomes. Two approaches are considered. First, the effects of minimising the total tax increase arising from a marginal rate increase are examines. Second, the paper considers the effects of joint utility maximisation.	en_NZ
dc.format	pdf	en_NZ
dc.language.iso	en_NZ
dc.publisher	Te Herenga Waka—Victoria University of Wellington	en_NZ
dc.relation.ispartofseries	Working Papers in Public Finance ; 04/2018	en_NZ
dc.subject	Income taxation	en_NZ
dc.subject	Taxable income	en_NZ
dc.subject	Elasticity of taxable income	en_NZ
dc.title	The Elasticity of Taxable Income of Individuals in Couples	en_NZ
dc.type	Text	en_NZ
vuwschema.contributor.unit	School of Accounting and Commercial Law	en_NZ
vuwschema.subject.anzsrcfor	140215 Public Economics - Taxation and Revenue	en_NZ
vuwschema.type.vuw	Working or Occasional Paper	en_NZ
vuwschema.subject.anzsrcforV2	380115 Public economics - taxation and revenue	en_NZ
dc.rights.rightsholder	www.victoria.ac.nz/sacl/about/cpf	en_NZ