An evaluation of the tax-transfer treatment of married couples in European countries

"This paper presents an evaluation of the tax-transfer treatment of married couples in 15 EU countries using the EUROMOD microsimulation model. First, we show that many tax-transfer schemes in Europe feature negative jointness defined as a situation where the tax rate on one person depends nega...

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Bibliographic Details
Main Authors: Immervoll, Herwig, Kleven, Henrik Jacobsen, Thustrup Kreiner, Claus, Verdelin, Nicolaj
Institution:ETUI-European Trade Union Institute
Format: TEXT
Language:English
Published: Bonn 2009
IZA
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Online Access:https://www.labourline.org/KENTIKA-19188717124919069999-an-evaluation-of-the-tax-trans.htm

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