Tax reform and collective family decision-making |
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| Authors: | Craig Brett |
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| Affiliation: | Department of Economics, University of Essex, Wivenhoe Park, Colchester, Essex CO4 3SQ, UK |
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| Abstract: | 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. |
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| Keywords: | Household decision making Optimal taxation Tax reform |
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