Bierbrauer, Felix; Boyer, Pierre C.; Peichl, Andreas; … - 2023
the analysis of reforms toward individual taxation. We study the US federal income tax since the 1960s through the lens of … secondary earners. We also find that revenue-neutral reforms towards individual taxation are in the interest of couples with high … of tax systems that stick to the principle that the tax base for couples is the sum of their incomes. One is tailored to …