减少补贴鹳鸟的额外负担：联合征税、个人征税和家庭税收分割

Reducing the excess burden of subsidizing the stork: joint taxation, individual taxation, and family tax splitting

• Volker Meier · 慕尼黑大学 通讯
• Matthias Wrede · 埃尔朗根-纽伦堡大学