This paper focuses on the study of the effects on social welfare generated by the scheme of joint taxation of the Spanish Personal Income Tax (PIT), whose peculiarity linked to its condition of optionality, allows the minimization of households´ tax bill. Different scenarios are simulated using...

This paper examines the relationship between marital sorting and income in- equality in Switzerland using individual tax data. We find that assortative mating intensifies at the tails of the income distribution. High and low earners specifically tend to marry alike. This pattern is exacerbating...

This paper examines the distributional and behavioral effects of the Earned Income Tax Credit (EITC). We chart the growth of the program over time, and argue several expansions show that real responses to taxes are important. We use tax data to show the distribution of benefits by income and...