Immervoll, Herwig; Kleven, Henrik Jacobsen; Kreiner, … - ESRC Research Centre on Micro-Social Change, Institute … - 2008
This paper presents an evaluation of the tax-transfer treatment of married couples in 15 EU countries using the EUROMOD microsimulation model. First, we show that many tax-transfer schemes in Europe feature negative jointness defined as a situation where the tax rate on one person depends...
