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Independent Taxation, Horizontal Equity, and Return-Free Filing

In: Tax Policy and the Economy, Volume 33

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  • Jeffrey B. Liebman
  • Daniel Ramsey

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  • Jeffrey B. Liebman & Daniel Ramsey, 2019. "Independent Taxation, Horizontal Equity, and Return-Free Filing," NBER Chapters, in: Tax Policy and the Economy, Volume 33, National Bureau of Economic Research, Inc.
    • Handle: RePEc:nbr:nberch:14187
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    References listed on IDEAS

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    1. Henrik Jacobsen Kleven & Claus Thustrup Kreiner & Emmanuel Saez, 2009. "The Optimal Income Taxation of Couples," Econometrica, Econometric Society, vol. 77(2), pages 537-560, March.
    2. David T. Ellwood & Jeffrey B. Liebman, 2001. "The Middle-Class Parent Penalty: Child Benefits in the US Tax Code," NBER Chapters, in: Tax Policy and the Economy, Volume 15, pages 1-40, National Bureau of Economic Research, Inc.
    3. Louis Kaplow, 2000. "Horizontal Equity: New Measures, Unclear Principles," NBER Working Papers 7649, National Bureau of Economic Research, Inc.
    4. R. Glenn Hubbard, 1993. "Corporate Tax Integration: A View from the Treasury Department," Journal of Economic Perspectives, American Economic Association, vol. 7(1), pages 115-132, Winter.
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