Gordon, Roger H.; Kopczuk, Wojciech - National Bureau of Economic Research (NBER) - 2014
income tax. The assumed ideal would be to tax earnings ability. Earnings ability is unobservable for tax purposes, however …. Past papers have focused instead on designing a tax on labor income. Existing tax bases, though, depend on a broader range … equity grounds alone. We find that the choice to tax couples based on their joint income, and the inclusion of dividends …