Cremer, Helmuth (contributor); … - 2007 - rev.
units”: the couple vs the individual. It also considers three tax systems: joint taxation,
individual taxation and selective …Income taxation of couples
and the tax unit choice
Helmuth Cremer
1
, Jean-Marie Lozachmeur
2
and Pierre Pestieau
3 … related to the choice of
the tax unit (individual versus joint taxation). We give a necessary condition to have
fully joint …