Badenes Plá, Nuria; Blanco Palmero, Patricia; … - 2020
This paper focuses on the study of the effects on social welfare generated by the scheme of joint taxation of the … currently can opt for this system are forced to pay jointly, and another, in which the only taxation scheme was individual. The … allowing an option to families, as well as to the fact of designing a specific system of joint taxation. In addition, it is …