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Type: Journal Articles Authors: Paul Bernd Spahn, Helmut Kaiser and Thomas Kassella ISSN: Print: 0143-5671 Online: 1475-5890
Published in: Fiscal Studies, Vol. 13, No. 2, May 1992
Volume, issue, pages: Vol. 13, No. 2, pp. 22-47
It is interesting to note that the theory of comprehensive income taxation often refers to ability to pay without specifying precisely whose ability is meant: that of the individual or that of the family. It is obvious that each person is socially and morally committed to other individuals-notably vis-a-vis parents or children. This usually leads to intra-household transfers of income which must affect the individual ability to pay of each family member. The problem of income-sharing in the family is, however, often ignored in the literature. Search |
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