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.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 | en_NZ | |
| dc.identifier.uri | https://ir.wgtn.ac.nz/handle/123456789/20831 | |
| 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.rights.rightsholder | www.victoria.ac.nz/sacl/about/cpf | 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.subject.anzsrcforV2 | 380115 Public economics - taxation and revenue | en_NZ |
| vuwschema.type.vuw | Working or Occasional Paper | en_NZ |
