所得税課税単位の選択問題 (小松憲治先生退官記念号)

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概要

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• In this paper, we attempt to analyze the controversial problem of the tax unit from the optimum tax viewpoint. After surveying the conventional argument for the single returns, we take up the recent paper of Pigott and Whalley. They emphasize that if the household's work-leisure choice is extended to that of work-leisure-household production, then under the current Australian tax rates and data, the joint returns may fare better. Although their point deserves serious attention, from the optimum tax viewpoint, it is difficult to formalize their argument. We point out that conventional household production functions may not change the standard results, but that unconventional ones are not easily adapted into the traditional optimum tax framework. Our conclusion is that the efficiency argument for or against the joint returns is rather tenuous and much work will be needed to reach a consensus.小松憲治先生退官記念号Collected Papers on the Occasion of the Retirement of Professor Kenji Komatsu

• 1999-12-01

著者

• 松田 忠三

  千葉大学法経学部

• 松田 忠三

  千葉大学

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