Welfare Effects of a Shift of Joint to Individual Taxation in the German Personal Income Tax

Publisher: Mohr Siebeck

E-ISSN: 1614-0974|70|4|599-624

ISSN: 0015-2218

Source: FinanzArchiv: Public Finance Analysis, Vol.70, Iss.4, 2014-12, pp. : 599-624

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Abstract