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Previous	OP 233/2012/4-14 The genesis of senior income tax breaks	OP 233/2012/4-15 Migration elasticities, fiscal federalism and the ability of states to redistribute income	OP 233/2012/4-2 The labor supply and tax revenue consequences of federal same - sex marriage legalization	OP 233/2012/4-3 Marriage and taxes	OP 233/2012/4-4 Heterogeneity in the tax responses of personal capital gains realizations	OP 233/2012/4-5 Effective tax rates and measures of business size	OP 233/2012/4-6 Effects of public policies on the disposition of pre - retirement lump -sum distributions	Next

Disponible en línea a través de la Biblioteca del Instituto de Estudios Fiscales. Resumen. Conclusión. Bibliografía.

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Biblioteca del Instituto de Estudios Fiscales

Marriage and taxes what can we learn from tax returns filed by cohabiting cuples ? Emily Y. Lin and Patricia K. Tong