Till the IRS Do Us Part: (Optimal) Taxation of Households
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https://www.nber.org/papers/w35137
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资源简介:
This paper argues that a progressive tax system combined with individual taxation of married couples can generate more revenue than the current household-based U.S. system, especially when the extra revenues do not induce negative labor supply effects through increased government transfers. A
提供机构:
美国国家经济研究局
创建时间:
2026-05-01



