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Till taxes keep us apart? : the impact of the marriage tax on the marriage rate
Myohl, Nadia - 2022
joint income taxation of married couples on the marriage rate in Switzerland, where tax differentials between married and … simulated instrumental variable approach, I find a negative impact of joint income taxation on the marriage rate for couples …
Persistent link: https://www.econbiz.de/10013201640
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Taxation and labor supply of married couples across countries : a macroeconomic analysis
Bick, Alexander; Fuchs-Schündeln, Nicola - 2017
We document contemporaneous differences in the aggregate labor supply of married couples across 17 European countries and the US. Based on a model of joint household decision making, we quantify the contribution of international differences in non-linear labor income taxes and consumption taxes...
Persistent link: https://www.econbiz.de/10011602475
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Until taxes do us part : tax penalties or bonuses and the marriage decision
Barigozzi, Francesca; Cremer, Helmuth; Roeder, Kerstin - 2017
The tax regimes applied to couples in many countries including the US, France, and Germany imply either a marriage … penalty or a marriage bonus. We study how they affect the decision to get married by considering two potential spouses who … play a marriage proposal game. At the end of the game they may get married, live together without formal marriage, or split …
Persistent link: https://www.econbiz.de/10011752304
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The cost of gender identity norms : evidence from a spouse tax credit
Giommoni, Tommaso; Rubolino, Enrico - 2024
This paper studies the impact of tax incentives on economic behavior within the household. We focus on an Italian tax policy that grants a large tax credit to main earners if their spouses, designated as “dependent spouses” by the tax law, report income below a certain threshold. Combining a...
Persistent link: https://www.econbiz.de/10015052574
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Reducing the excess burden of subsidizing the stork : joint taxation, individual taxation, and family tax splitting
Meier, Volker (contributor); Wrede, Matthias (contributor) - 2008
Analyzing a homogenous household setting with endogenous fertility and endogenous labor supply, we demonstrate that moving from joint taxation to individual taxation and adapting child benefits so as to keep fertility constant entails a Pareto improvement. The change is associated with an...
Persistent link: https://www.econbiz.de/10003790979
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Agency in family policy : a survey
Cigno, Alessandro - 2009
Given that young children are under the control of their parents, if the government has an interest in either the welfare or the productivity of the former, it has no option but to act through the latter. Parents are, in the ordinary sense of the word, the government’s agents. They are agents...
Persistent link: https://www.econbiz.de/10003850519
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On the optimality of joint taxation for non-cooperative couples
Meier, Volker; Rainer, Helmut - 2010
We present a non-cooperative model of a family's time allocation between work and a home-produced public good, and examine whether the income tax should apply to couples or individuals. While tax-induced labor supply distortions lead to overprovision of the public good, spouses' failure to...
Persistent link: https://www.econbiz.de/10003994136
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The optimal income taxation of couples as a multi-dimensional screening problem
Kleven, Henrik Jacobsen (contributor);  … - 2007
Persistent link: https://www.econbiz.de/10003599277
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Income taxation of couples and the tax unit choice
Cremer, Helmuth (contributor);  … - 2007
Persistent link: https://www.econbiz.de/10003498581
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Optimal taxation, child care and models of the household
Apps, Patricia; Rees, Ray - 2014
This paper presents the properties of optimal piecewise linear tax systems for two-earner households, based on joint and individual incomes respectively. A key contribution is the analysis of the interaction between second earner wage differences, variation in the price of child care and...
Persistent link: https://www.econbiz.de/10010229858