00361 a2200121 4500001001000000005001700010008004100027245004000068100002000108700002200128773007200150999001700222ART_1186420260410161901.0260409a 10aOptimal tax treatment of the family1 aBoskin, Michael1 aSheshinski, Eytan0 tJournal of public economicsg- Vol. 20, NÂș 3 (abr. 1983)wREV11485 c25910d25910