The Impact of Separate Taxation on the Intra-Household Allocation of Assets: Evidence from the UK
收藏NBER2001-07-01 更新2025-01-04 收录
下载链接：
https://www.nber.org/papers/w8380
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资源简介：
The income tax system in the United Kingdom moved from joint to independent taxation of husbands' and wives' income in 1990. One interesting aspect of independent taxation is the ability for households to choose the division of household assets between the two spouses. This tax reform therefore
提供机构：
美国国家经济研究局
创建时间：
2001-07-01
