field4: rkyv::option::Option,
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For example, with a splitting factor of s=2s = 2s=2, then a couple where both partners earn the same income xxx will owe a joint tax of Tc′(2x)=2⋅Tc(x)T_c'(2x) = 2 \cdot T_c(x)Tc′(2x)=2⋅Tc(x), which means that this couple would pay exactly the same tax if they are married or not.