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The Elasticity of Taxable Income of Individuals in Couples

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dc.contributor.author Creedy, John
dc.contributor.author Gemmell, Norman
dc.date.accessioned 2018-08-13T23:35:00Z
dc.date.accessioned 2022-07-11T23:01:25Z
dc.date.available 2018-08-13T23:35:00Z
dc.date.available 2022-07-11T23:01:25Z
dc.date.copyright 2018
dc.date.issued 2018
dc.identifier.uri https://ir.wgtn.ac.nz/handle/123456789/20831
dc.description.abstract This paper examines the effect on the elasticity of taxable income for individuals in couples, where there is no income splitting for tax purposes but joint decisions are taken regarding taxable incomes. Two approaches are considered. First, the effects of minimising the total tax increase arising from a marginal rate increase are examines. Second, the paper considers the effects of joint utility maximisation. en_NZ
dc.format pdf en_NZ
dc.language.iso en_NZ
dc.publisher Te Herenga Waka—Victoria University of Wellington en_NZ
dc.relation.ispartofseries Working Papers in Public Finance ; 04/2018 en_NZ
dc.subject Income taxation en_NZ
dc.subject Taxable income en_NZ
dc.subject Elasticity of taxable income en_NZ
dc.title The Elasticity of Taxable Income of Individuals in Couples en_NZ
dc.type Text en_NZ
vuwschema.contributor.unit School of Accounting and Commercial Law en_NZ
vuwschema.subject.anzsrcfor 140215 Public Economics - Taxation and Revenue en_NZ
vuwschema.type.vuw Working or Occasional Paper en_NZ
vuwschema.subject.anzsrcforV2 380115 Public economics - taxation and revenue en_NZ
dc.rights.rightsholder www.victoria.ac.nz/sacl/about/cpf en_NZ

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