The Optimal Income Taxation of Couples
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下载链接：
https://www.nber.org/papers/w12685
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资源简介：
This paper analyzes the optimal income tax treatment of couples. Each couple is modelled as a single rational economic agent supplying labor along two dimensions: primary and secondary earnings. We consider fully general joint income tax systems. Separate taxation is never optimal if social welfare
提供机构：
美国国家经济研究局
创建时间：
2006-11-01
