منابع مشابه
Optimal income taxation of married couples: an empirical analysis of joint and individual taxation
Optimal Income Taxation of Married Couples: An Empirical Analysis of Joint and Individual Taxation In this paper we develop a discrete model of optimal taxation of married couples and empirically discuss the optimality of income taxation for this group. To this end, we derive the social welfare function which guarantees that joint taxation of married couples is optimal. We will contrast this we...
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ژورنال
عنوان ژورنال: National Tax Journal
سال: 1991
ISSN: 0028-0283,1944-7477
DOI: 10.1086/ntj41788934