The Optimal Taxation of Couples
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https://www.nber.org/papers/w31140
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资源简介：
We consider optimal joint nonlinear earnings taxation of couples. We use multi-dimensional mechanism design techniques to study this problem and show that the first-order approach that restricts attention to only local incentive constraints is valid for a broad set of primitives. Optimal taxes are
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美国国家经济研究局创建时间：
2023-04-01
