The Tax Unit and Household Production
收藏NBER1994-08-01 更新2025-01-04 收录
下载链接:
https://www.nber.org/papers/w4820
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资源简介:
The conventional wisdom is that taxing individuals rather than households is superior from an efficiency point of view under progressive income taxation. This is because it leads to secondary workers, whose labour supply elasticity is high, being taxed at a lower marginal rate than primary workers,
提供机构:
美国国家经济研究局
创建时间:
1994-08-01



