Crossley, Thomas F.; Jeon, Sung-Hee - In: Fiscal Studies 28 (2007) 3, pp. 343-365
The Canadian federal tax reform of 1988 replaced a spousal tax exemption with a non-refundable tax credit. This reduced the'jointness'of the tax system: after the reform, secondary earners'effective'first dollar'marginal tax rates no longer depended on the marginal tax rates of their spouses. In...