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Researchers considering levels and trends in the resources available to the middle class traditionally measure the pre-tax … cash income of either tax units or households. In this paper, we demonstrate that this choice carries significant … implications for assessing income trends. Focusing on tax units rather than households greatly reduces measured growth in middle …
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The assumption that household income is strongly and positively correlated with a household's real standard of living provides the basis for the joint taxation of families, which has the effect of discriminating against married women as second earners. This paper shows, in the context of a model...
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