An Evaluation of the Tax‑Transfer Treatment of Married Couples in European Countries
收藏Organisation for Economic Co-operation and Development2026-04-11 收录
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This paper presents an evaluation of the tax-transfer treatment of married couples in 15 EU countries using the EUROMOD microsimulation model. First, we show that many tax-transfer schemes in Europe feature negative jointness defined as a situation where the tax rate on one person depends negatively on the earnings of the spouse. This stands in...
