Browsing by Author "3d53ccd2-84dc-4983-a261-4f2334c68ef9"
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Economic Perspectives on the Income Taxation of Couples and the Choice of Tax Unit
Rees, Ray ( Berlin, 2017)This paper examines the case for replacing joint income by individual income as the base for the taxation of two-earner families. It draws upon well-established economic theory to support the argument. This shows that ...