This Element provides an in-depth survey of the papers written on the optimal taxation of the incomes of the members of family households, as opposed to households with just a single individual, over the period beginning with the early 1980's and ending in the late 2010's. It is grouped according to the type of tax system being dealt with.
This Element provides an in-depth survey of the papers written on the optimal taxation of the incomes of the members of family households, as opposed to households with just a single individual, over the period beginning with the early 1980's and ending in the late 2010's. It is grouped according to the type of tax system being dealt with.