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utility distribution, and then apply the model to examine the effects of a move from joint to individual taxation. We show …
Persistent link: https://www.econbiz.de/10010269303
. The results suggest that countries with individual rather than joint taxation, and which support families through improved …
Persistent link: https://www.econbiz.de/10010262610
We use micro data from the U.S. Internal Revenue Service to document how households' tax liabilities vary with income, marital status and the number of dependents. We report facts on the distributions of average and marginal taxes, properties of the joint distributions of taxes paid and income,...
Persistent link: https://www.econbiz.de/10010278342
current system of taxation, setting a proportional tax rate on married females equal to 4% (8%) increases output and married …
Persistent link: https://www.econbiz.de/10010280681