The effects of a tax deduction for lifelong learning expenditures

HIGHLIGHTS

• who: Wiljan van den Berge from the Utrecht University, Utrecht, The Netherlands have published the article: The effects of a tax deduction for lifelong learning expenditures, in the Journal: (JOURNAL)
• what: For couples, the authors show that bunching at the kinks due to the shifting of tax deductions between fiscal partners (to reduce their tax burden) complicates the analysis . These changes are the main reason (next to stable differences in marginal tax rates) why the authors limit ourselves to the 2006-2012 period in the main analyses. In Appendix Figure D.1, the authors show . . .
  

   

  

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