Comparing Households with Different Structures: The Problem of Equity
探讨了不同结构家庭（如单人和双人成人家庭）在税收和转移支付设计中的公平问题，分析了工作行为差异对税收公平的影响，对研究税收政策与收入分配的学者有参考价值。
Design of equitable tax and transfer schemes and analyses of the distribution of well-being among members of society are complicated by the fact that households differ in structure. During the 1970's, a major reexamination of the questions of optimal income tax progressivity and the horizontal equity of taxes has taken place following the seminal work of James Mirrlees; these analyses differ from earlier treatments of tax equity because of the recognition that individuals may value leisure time as well as income. This reexamination of tax equity has for the most part assumed a world of identically structured households with only one potential worker. The present paper surveys issues in tax equity and analyzes them allowing for one- and two-adult households which may differ in their work behavior.