This paper studies the design of couples' income taxation. Consumption and labor supply decisions within the couple are …

This paper studies the design of couples' income taxation when consumption and labor supply decisions within the couple …

The paper studies the design of couples income taxation when consumption and labor supply decisions within the couple …

It is often argued that implicit taxation on continued activity of elderly workers is responsible for the widely … implicit taxation. The point of this paper is that when first-best redistributive instruments are not available, because some …