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