If we call Tc′T_c'Tc′ the base cantonal tax of a couple, a splitting factor of sss means that a couple earning an income xxx should have the same tax rate as a single person earning x/sx / sx/s.
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10. 联合国报告:全球经济展现韧性但增长乏力贸易紧张与债务压力拖累前景 - the United Nations, www.un.org/ru/node/238…