yh), and the tax thus is found to be r (y +
yh - B - H)
· The home partner has own virtual income Hh, earns income Ho from the out partner, and has spillover
yo of the income of the out partner. Income thus is yh = (Hh + Ho +
yo) = (2H +
yh), and the tax thus is found to be r (y +
yh - B - H)
· The home partner has own virtual income Hh, earns income Ho from the out partner, and has spillover
yo of the income of the out partner. Income thus is yh = (Hh + Ho +
yo) = (2H +