Income Taxation of Couples and the Tax Unit Choice

Replaced by

Helmuth Cremer, Jean-Marie Lozachmeur, and Pierre Pestieau, “Income taxation of couples and the tax unit choice”, Journal of Population Economics, vol. 25, n. 2, 2012, pp. 763–778.

Reference

Helmuth Cremer, Jean-Marie Lozachmeur, and Pierre Pestieau, “Income Taxation of Couples and the Tax Unit Choice”, CESifo Working Papers, 2009.