The Tax Unit and Household Production
挑战了累进所得税中按个人征税总是优于按家庭征税的传统观点，因为税收设计会影响家庭成员在家庭生产中的时间投入。基于澳大利亚数据的模型表明，实际税收结构下可能出现相反结果。
This paper challenges the conventional wisdom that, on efficiency grounds, taxing individuals is always preferred to taxing households in a progressive income tax. The reason is that tax design affects the input of family members' time not only into market production and consumption of leisure but into household production as well. A simple numerical example is used to illustrate this possibility and a general equilibrium model calibrated to Australian data suggests that such a result can occur for actual tax structures in use. Copyright 1996 by University of Chicago Press.