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    • Tax filing choices for the household under separable spheres bargaining 

      Costa, Carlos Eugênio da; Diniz, Érica (Fundação Getulio Vargas. Escola de Pós-graduação em Economia, 2012-06-18)
      If household choices can be rationalized by the maximization of a well defined utility function, allowing spouses to file individually or jointly is equivalent to offering the envelope of the two tax schedules. If, instead, ...