Creedy, JohnGemmell, Norman2018-08-132022-07-112018-08-132022-07-1120182018https://ir.wgtn.ac.nz/handle/123456789/20831This 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.pdfen-NZIncome taxationTaxable incomeElasticity of taxable incomeTextwww.victoria.ac.nz/sacl/about/cpf