Haan, Peter; Navarro, Dolores - Institute for the Study of Labor (IZA) - 2008
In this paper we develop a discrete model of optimal taxation of married couples and empirically discuss the optimality … taxation of married couples is optimal. We will contrast this welfare function with the one that makes a system of individual …IZA DP No. 3819
Optimal Income Taxation of Married Couples:
An Empirical Analysis of Joint and Individual
Taxation …