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...
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 |
Subjects: | |
Online Access: | https://www.labourline.org/KENTIKA-19188717124919069999-an-evaluation-of-the-tax-trans.htm |
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