This paper studies the tax treatment of couples. We develop two different ap-proaches. One is tailored to the analysis of tax systems that stick to the principle that the tax base for couples is the sum of their incomes. One is tailored to the analysis of reforms toward individual taxation. We...

We present a pathwise deep Backward Stochastic Differential Equation (BSDE) method for Forward Backward Stochastic Differential Equations with terminal conditions that time-steps the BSDE backwards and apply it to the differential rates problem as a prototypical nonlinear problem of independent...

This paper studies the tax treatment of couples. We develop two different approaches. One is tailored to the analysis of tax systems that stick to the principle that the tax base for couples is the sum of their incomes. One is tailored to the analysis of reforms toward individual taxation. We...

While demand models require a sound understanding of economic processes and should be flexible enough to capture nonlinearities, endogeneity can greatly hinder the identification of (nonlinear) causal relationships. To tackle these issues, we extend the instrument-free Gaussian copula approach...

The computational utility of inductive linearizations for binary quadratic programs when combined with a mixed-integer programming solver is investigated for several combinatorial optimization problems and established benchmark instances.