{"id":"https://openalex.org/W2097029561","doi":"https://doi.org/10.1093/cesifo/ifr012","title":"Optimal Taxation and Tax Reform for Two-Earner Households","display_name":"Optimal Taxation and Tax Reform for Two-Earner Households","publication_year":2011,"publication_date":"2011-04-22","ids":{"openalex":"https://openalex.org/W2097029561","doi":"https://doi.org/10.1093/cesifo/ifr012","mag":"2097029561"},"language":"en","primary_location":{"id":"doi:10.1093/cesifo/ifr012","doi":"https://doi.org/10.1093/cesifo/ifr012","is_oa":false,"landing_page_url":"https://doi.org/10.1093/cesifo/ifr012","pdf_url":null,"source":{"id":"https://openalex.org/S30207186","display_name":"CESifo Economic Studies","issn_l":"1610-241X","issn":["1610-241X","1612-7501"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-c","anvur-scientific","cwts-core","jufo-1","norway-1","poland-70","russia-white-list-2","vabb-shw"],"host_organization":"https://openalex.org/P4310311648","host_organization_name":"Oxford University Press","host_organization_lineage":["https://openalex.org/P4310311648","https://openalex.org/P4310311647"],"host_organization_lineage_names":["Oxford University Press","University of Oxford"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"CESifo Economic Studies","raw_type":"journal-article"},"volume":null,"type":"article","indexed_in":["crossref"],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5065572953","display_name":"Patricia F. Apps","orcid":"https://orcid.org/0000-0002-0450-0470","observed_orcids":["https://orcid.org/0000-0002-0450-0470"]},"institutions":[{"id":"https://openalex.org/I129604602","display_name":"The University of Sydney","ror":"https://ror.org/0384j8v12","country_code":"AU","type":"education","lineage":["https://openalex.org/I129604602"]},{"id":"https://openalex.org/I197518295","display_name":"IZA - Institute of Labor Economics","ror":"https://ror.org/029s44460","country_code":"DE","type":"nonprofit","lineage":["https://openalex.org/I197518295"]}],"countries":["AU","DE"],"is_corresponding":false,"raw_author_name":"P. Apps","raw_affiliation_strings":["Law School, University of Sydney, NSW 2006, Australia and IZA","Law School, University of Sydney, NSW 2006, Australia and IZA. e-mail:"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Law School, University of Sydney, NSW 2006, Australia and IZA","institution_ids":["https://openalex.org/I129604602","https://openalex.org/I197518295"]},{"raw_affiliation_string":"Law School, University of Sydney, NSW 2006, Australia and IZA. e-mail:","institution_ids":["https://openalex.org/I129604602"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5081176860","display_name":"Ray Rees","orcid":"https://orcid.org/0000-0003-3197-8899","observed_orcids":["https://orcid.org/0000-0003-3197-8899"]},"institutions":[{"id":"https://openalex.org/I8204097","display_name":"Ludwig-Maximilians-Universit\u00e4t M\u00fcnchen","ror":"https://ror.org/05591te55","country_code":"DE","type":"education","lineage":["https://openalex.org/I8204097"]}],"countries":["DE"],"is_corresponding":false,"raw_author_name":"R. Rees","raw_affiliation_strings":["CES, University of Munich, Schackstrasse 4, 80539 Munich, Germany","CES, University of Munich, Schackstrasse 4, 80539 Munich, Germany. e-mail:"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"CES, University of Munich, Schackstrasse 4, 80539 Munich, Germany","institution_ids":["https://openalex.org/I8204097"]},{"raw_affiliation_string":"CES, University of Munich, Schackstrasse 4, 80539 Munich, Germany. e-mail:","institution_ids":["https://openalex.org/I8204097"]}]}],"institutions":[],"countries_distinct_count":2,"institutions_distinct_count":3,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":{"value":3323,"currency":"EUR","value_usd":3583},"apc_paid":null,"fwci":6.3103,"has_fulltext":false,"cited_by_count":19,"citation_normalized_percentile":{"value":0.95843963,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":89,"max":97},"biblio":{"volume":"57","issue":"2","first_page":"283","last_page":"304"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T11544","display_name":"Gender, Labor, and Family Dynamics","score":0.8125,"subfield":{"id":"https://openalex.org/subfields/3318","display_name":"Gender Studies"},"field":{"id":"https://openalex.org/fields/33","display_name":"Social Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T11544","display_name":"Gender, Labor, and Family Dynamics","score":0.8125,"subfield":{"id":"https://openalex.org/subfields/3318","display_name":"Gender Studies"},"field":{"id":"https://openalex.org/fields/33","display_name":"Social Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13042","display_name":"Economic and Fiscal Studies","score":0.17110000550746918,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T11770","display_name":"Fiscal Policy and Economic Growth","score":0.005200000014156103,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/optimal-taxation","display_name":"optimal taxation","score":0.8960000276565552},{"id":"https://openalex.org/keywords/tax-reform","display_name":"tax reform","score":0.9900000095367432},{"id":"https://openalex.org/keywords/dual-earner-families","display_name":"dual-earner families","score":0.9940000176429749},{"id":"https://openalex.org/keywords/household-production","display_name":"household production","score":0.6869999766349792},{"id":"https://openalex.org/keywords/linear-taxation","display_name":"linear taxation","score":0.6060000061988831},{"id":"https://openalex.org/keywords/nonlinear-taxation","display_name":"nonlinear taxation","score":0.8519999980926514},{"id":"https://openalex.org/keywords/female-labor-supply","display_name":"female labor supply","score":0.8460000157356262},{"id":"https://openalex.org/keywords/married-couples","display_name":"married couples","score":0.5730000138282776},{"id":"https://openalex.org/keywords/household-productivity","display_name":"household productivity","score":0.4490000009536743}],"concepts":[{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.7828100919723511},{"id":"https://openalex.org/C204983608","wikidata":"https://www.wikidata.org/wiki/Q2111958","display_name":"Productivity","level":2,"score":0.6412161588668823},{"id":"https://openalex.org/C100001284","wikidata":"https://www.wikidata.org/wiki/Q2248246","display_name":"Public economics","level":1,"score":0.5669897794723511},{"id":"https://openalex.org/C551662922","wikidata":"https://www.wikidata.org/wiki/Q2346630","display_name":"Tax reform","level":2,"score":0.538143515586853},{"id":"https://openalex.org/C2778348673","wikidata":"https://www.wikidata.org/wiki/Q739302","display_name":"Production (economics)","level":2,"score":0.5365912914276123},{"id":"https://openalex.org/C2777617010","wikidata":"https://www.wikidata.org/wiki/Q18957","display_name":"Mainstream","level":2,"score":0.5300158262252808},{"id":"https://openalex.org/C2779379759","wikidata":"https://www.wikidata.org/wiki/Q3516321","display_name":"Optimal tax","level":2,"score":0.4480823874473572},{"id":"https://openalex.org/C145236788","wikidata":"https://www.wikidata.org/wiki/Q28161","display_name":"Labour economics","level":1,"score":0.41958922147750854},{"id":"https://openalex.org/C2776689383","wikidata":"https://www.wikidata.org/wiki/Q2717283","display_name":"Labour supply","level":2,"score":0.4173700511455536},{"id":"https://openalex.org/C175444787","wikidata":"https://www.wikidata.org/wiki/Q39072","display_name":"Microeconomics","level":1,"score":0.2973902225494385},{"id":"https://openalex.org/C139719470","wikidata":"https://www.wikidata.org/wiki/Q39680","display_name":"Macroeconomics","level":1,"score":0.23803433775901794},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.08476495742797852},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.0}],"mesh":[],"locations_count":2,"locations":[{"id":"doi:10.1093/cesifo/ifr012","doi":"https://doi.org/10.1093/cesifo/ifr012","is_oa":false,"landing_page_url":"https://doi.org/10.1093/cesifo/ifr012","pdf_url":null,"source":{"id":"https://openalex.org/S30207186","display_name":"CESifo Economic Studies","issn_l":"1610-241X","issn":["1610-241X","1612-7501"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-c","anvur-scientific","cwts-core","jufo-1","norway-1","poland-70","russia-white-list-2","vabb-shw"],"host_organization":"https://openalex.org/P4310311648","host_organization_name":"Oxford University Press","host_organization_lineage":["https://openalex.org/P4310311648","https://openalex.org/P4310311647"],"host_organization_lineage_names":["Oxford University Press","University of Oxford"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"CESifo Economic Studies","raw_type":"journal-article"},{"id":"pmh:oai:RePEc:oup:cesifo:v:57:y:2011:i:2:p:283-304","doi":null,"is_oa":false,"landing_page_url":"http://hdl.handle.net/10.1093/cesifo/ifr012","pdf_url":null,"source":{"id":"https://openalex.org/S4306401271","display_name":"RePEc: Research Papers in Economics","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I77793887","host_organization_name":"Federal Reserve Bank of St. Louis","host_organization_lineage":["https://openalex.org/I77793887"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"article"}],"best_oa_location":null,"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":21,"referenced_works":["https://openalex.org/W51501322","https://openalex.org/W1498792970","https://openalex.org/W1537544780","https://openalex.org/W1573841344","https://openalex.org/W1883415750","https://openalex.org/W1889727971","https://openalex.org/W1891656132","https://openalex.org/W2007271887","https://openalex.org/W2022546130","https://openalex.org/W2032045423","https://openalex.org/W2058692489","https://openalex.org/W2071689917","https://openalex.org/W2104820693","https://openalex.org/W2138493199","https://openalex.org/W2139603799","https://openalex.org/W2141983504","https://openalex.org/W2148996810","https://openalex.org/W2425226140","https://openalex.org/W2890561454","https://openalex.org/W2892023126","https://openalex.org/W3025982367"],"related_works":["https://openalex.org/W170860324","https://openalex.org/W3122072486","https://openalex.org/W1984110497","https://openalex.org/W2258045333","https://openalex.org/W2070917541","https://openalex.org/W1599681876","https://openalex.org/W2613069191","https://openalex.org/W2338657372","https://openalex.org/W2974142739","https://openalex.org/W3025982367"],"abstract_inverted_index":{"This":[0],"article":[1],"is":[2,22,35,50,82,122,158],"concerned":[3],"with":[4],"the":[5,17,24,37,53,69,77,87,94,97,115,146,156,162],"question":[6],"of":[7,19,27,40,68,86,89,96,99,149],"how":[8,159,176],"two-earner":[9,150],"households":[10,28,91],"should":[11],"be":[12],"taxed.":[13],"One":[14],"reason":[15,34],"for":[16],"importance":[18,98],"this":[20,60,103],"issue":[21],"simply":[23],"quantitative":[25],"significance":[26],"formed":[29],"around":[30],"couples.":[31],"A":[32],"second":[33],"that":[36,83,120],"economic":[38],"theory":[39],"optimal":[41,107,123],"taxation":[42,88,109,148],"and":[43,110,169,175],"tax":[44,111,125,131],"reform,":[45],"at":[46],"least":[47],"as":[48,63],"it":[49,64,121,181],"presented":[51],"in":[52,76,166],"mainstream":[54],"literature,":[55],"provides":[56],"little":[57,177],"guidance":[58],"on":[59,66,127,135,145],"issue,":[61],"resting":[62],"does":[65],"models":[67],"single":[70],"person":[71],"household.":[72],"An":[73],"old":[74],"insight":[75],"earlier":[78],"public":[79],"finance":[80],"literature":[81,144],"any":[84],"discussion":[85],"two-person":[90],"necessarily":[92],"involves":[93],"recognition":[95],"household":[100,167],"production.":[101],"In":[102],"article,":[104],"we":[105,178],"analyse":[106],"linear":[108],"reform":[112],"to":[113,124],"put":[114],"\u2018conventional":[116],"wisdom\u2019,":[117],"which":[118],"says":[119],"women":[126],"a":[128,136],"separate,":[129],"lower":[130],"schedule":[132],"than":[133],"men,":[134],"firmer":[137],"basis.":[138],"We":[139],"also":[140],"discuss":[141],"some":[142],"recent":[143],"non-linear":[147],"households.":[151],"What":[152],"emerges":[153],"clearly":[154],"from":[155],"analysis":[157],"centrally":[160],"important":[161],"relationship":[163],"between":[164],"productivity":[165],"production":[168],"female":[170],"labour":[171],"supply":[172],"really":[173],"is,":[174],"know":[179],"about":[180],"empirically.":[182],"(JEL":[183],"codes:":[184],"H21,":[185],"H31,":[186],"H33)":[187]},"counts_by_year":[{"year":2025,"cited_by_count":1},{"year":2024,"cited_by_count":2},{"year":2022,"cited_by_count":1},{"year":2021,"cited_by_count":2},{"year":2016,"cited_by_count":1},{"year":2015,"cited_by_count":3},{"year":2014,"cited_by_count":1},{"year":2013,"cited_by_count":2},{"year":2012,"cited_by_count":3}],"updated_date":"2026-10-14T16:39:01.820549","created_date":"2016-06-24T00:00:00"}