non-routine decisions quickly. These decisions can have significant tax implications, which will likely manifest … themselves later as the economy recovers. It is critical for taxpayers to understand the tax consequences of their decisions …, even as they focus on issues of immediate survival. While the majority of the relevant tax principles are not new, the …

effect of tax-benefit policies. We simulate this effect in the framework of a collective model of labor supply when shifting … from a joint to an individual taxation system in France. We show that the net-of-tax relative earning potential of the wife … sensitivity analysis shows that the collective model would be required if the tax reform was both radical and of extended scope …