Article ID Journal Published Year Pages File Type
5067130 European Economic Review 2012 15 Pages PDF
Abstract
► We derive optimal top marginal taxes under income splitting. ► We incorporate a consumption tax. ► We apply the derived tax formula to Germany. ► The optimal asymptotic tax rate is about 2/3.
Keywords
Related Topics
Social Sciences and Humanities Economics, Econometrics and Finance Economics and Econometrics
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Optimal top marginal tax rates under income splitting for couples
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