Immervoll, Herwig; Kleven, Henrik Jacobsen; Kreiner, … - Institute for the Study of Labor (IZA) - 2009
Keywords: labour supply, redistribution, optimal tax, couples, marriage tax, joint taxation
Corresponding author:
Henrik … rate is interesting because it can be
compared to optimal tax rules expressing relative tax rates as a function of … spousal labour
supplies, the optimal tax rate on each spouse is given by an inverse elasticity rule and the optimal relative …