The impact of separate taxation on the intra-household allocation of assets: Evidence from the UK

Journal of Public Economics

Volumn 88, Issue 9-10, 2004, Pages 1989-2007

  Stephens Jr , Melvin ^a,b   Ward Batts, Jennifer ^c  

^a CARNEGIE MELLON UNIVERSITY   (United States)

^b NATIONAL BUREAU OF ECONOMIC RESEARCH   (United States)

^c CLAREMONT MCKENNA COLLEGE   (United States)

Author keywords

Income shifting; Income tax; Intra household allocation; Tax avoidance

Indexed keywords

EID: 2142770222     PISSN: 00472727     EISSN: None     Source Type: Journal    
DOI: 10.1016/S0047-2727(03)00067-7     Document Type: Article

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