Optimal Tax Treatment of Married Couples

Abstract

本文旨在擴展Boskin and Sheshinski (1983)的分析，將夫婦之間的所得移轉納入他們使用之模式內。由本文分析的結果可知：在理論上，我們實在很難證明夫婦所得分開申報制度一定優於聯合申報制度。對夫婦的所得課徵不同的稅率，雖符合Ramsey的精神和減少課稅所引起之福利損失，卻可能廣開避稅之門。因此，聯合或分開申報何者可以同時達成所得稅之效率與公正目標，應取決於實證評估或其他經濟杜會因素之考慮。This paper attempts to extend Boskin and Sheshinski`s analysis (1983) by incorporating the intra-family income transfer into the models they used. It then shows that there is no a priori reason to argue the superiority of the separate tax-filing system over the joint returning one. Taxing husbands` and wives` earnings at different rates, even in the Ramsey`s spirit, minimizes the dead-weight losses of taxation, but also gives rise to an outlet for potential tax evasion. Whether the joint- or separate-filing system can better achieve efficiency and equity goals of income taxation must be determined by empirical analysis or other socioeconomic consideration.