Taxation of couples

Pierre Boyer - École polytechnique–CRESP, IPP Paris

Felix Bierbrauer Pierre Boyer Andreas Peichl Daniel Weishaar This paper studies the tax treatment of couples. We develop two different approaches. One is tailored to the analysis of tax systems that stick to the principle that …

The enforcement dilemma of the global minimum tax

Jean Hindriks - UCLouvain

Beamm.conf25

1st International Beamm Conference on Public Finance and Policy Evaluation

May 26th 2025 - 9:00am 18:30 pm

More information : here

Registration : here

Objectives :

Gather national and international researchers, policymakers, young researchers, and civil society.

Discuss pressing …

The impact of preference heterogeneity, household economies of scale, and untaxable goods on the structure of optimal indirect taxes. With an application to Benin.

Bart Capéau - ULB Solvay, KULeuven