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. The results suggest that countries with individual rather than joint taxation, and which support families through improved …
Persistent link: https://www.econbiz.de/10010262610
attention in the literature on optimal income taxation. This paper offers a simple and transparent analysis of its main …
Persistent link: https://www.econbiz.de/10010264573
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
utility distribution, and then apply the model to examine the effects of a move from joint to individual taxation. We show …-household welfare distribution. -- Relational contracts ; households ; allocations ; taxation ; welfare distribution …
Persistent link: https://www.econbiz.de/10003847154
individual taxation. We show that on standard stylized facts, secondary earners are always better off absolutely, and define the …
Persistent link: https://www.econbiz.de/10009158585
. The results suggest that countries with individual rather than joint taxation, and which support families through improved …
Persistent link: https://www.econbiz.de/10011405699
Given its significance in practice, piecewise linear taxation has received relatively little attention in the …
Persistent link: https://www.econbiz.de/10009325435
Given its signiÖcance in practice, piecewise linear taxation has received relatively little attention in the literature …
Persistent link: https://www.econbiz.de/10009385840
-Weil model. The results suggest that countries with individual rather than joint taxation, and which support families through …
Persistent link: https://www.econbiz.de/10008511372
the system into one of joint taxation with the highest marginal rates on low and average wage two-earner families. Under …
Persistent link: https://www.econbiz.de/10008483747