Fuest, Clemens; Peichl, Andreas; Schaefer, Thilo - Forschungsinstitut zur Zukunft der Arbeit <Bonn> - 2007
labour supply whereas married women increase it.
This can be explained by the German system of joint taxation which makes it … of optimum income taxation, Review of
Economic Studies 38: 175�208.
Mitchell, D. (2007). Flat world, �at taxes, American …)), although it is not clear whether it can be attributed solely to the �at tax reform of 2001 or improved
law enforcement.
5Keen …