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Optimal Tax Treatment of the Family : Married Couples
Boskin, Michael J.; Sheshinski, Eytan - 2021
This paper examines the appropriate tax treatment of the family in a series of analytical models and numerical examples. For a population of taxpaying couples which differ in earning capacity, we derive the optimal tax rates for each potential earner. These rates depend crucially upon own and...
Persistent link: https://www.econbiz.de/10013220808
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The Earned Income Tax Credit and the Labor Supply of Married Couples
Eissa, Nada; Hoynes, Hilary Williamson - 2021
Over 18 million taxpayers are projected to receive the Earned Income Tax Credit (EITC) in tax year 1997, at a total cost to the federal government of about 25 billion dollars. The EITC is refundable, so that any amount of the credit exceeding the family's tax liability is returned in the form of...
Persistent link: https://www.econbiz.de/10013236806
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The Married Widow : Marriage Penalties Matter!
Baker, Michael; Hanna, Emily; Kantarevic, Jasmin - 2021
Marriage penalties are a controversial feature of many government policies. Empirical evidence of their behavioral … decision. We investigate the removal of marriage penalties from the surviving spouse pensions of the Canadian public pension … marriage penalties can have large and persistent effects on marriage decisions. We also present evidence suggesting that it is …
Persistent link: https://www.econbiz.de/10013237235
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The Tax Treatment of Married Couples and the 1981 Tax Law
Feenberg, Daniel R. - 2021
Currently U.S. Federal Income Tax schedules do not maintain marriage neutrality, that is, tax liabilities depend upon …
Persistent link: https://www.econbiz.de/10013227063
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Recent Developments in the Marriage Tax
Feenberg, Daniel R.; Rosen, Harvey S. - 2021
individuals. We use a sample of actual tax returns to compute estimates of the 'marriage tax' - the change in couples joint tax … upon marriage - under this new law. We predict that in 1994 52 percent of American couples will pay a marriage tax, with an … amount of dispersion in the population. Under the new law, the marriage tax for certain low-income families can exceed $3 …
Persistent link: https://www.econbiz.de/10013228735
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Optimal Distribution and Taxation of the Family
Kaplow, Louis - 2010
Income tax burdens on family units are adjusted to reflect differences in ability to pay attributable to whether the unit consists of a single individual or a married couple and how many dependents are present. Substantial controversy exists over the appropriate forms of adjustment, and existing...
Persistent link: https://www.econbiz.de/10013135144
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The Tax Unit and Household Production
Piggott, John - 2010
The conventional wisdom is that taxing individuals rather than households is superior from an efficiency point of view under progressive income taxation. This is because it leads to secondary workers, whose labour supply elasticity is high, being taxed at a lower marginal rate than primary...
Persistent link: https://www.econbiz.de/10013138141
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The Impact of Separate Taxation on the Intra-Household Allocation of Assets : Evidence from the UK
Stephens, Melvin - 2001
The income tax system in the United Kingdom moved from joint to independent taxation of husbands' and wives' income in 1990. One interesting aspect of independent taxation is the ability for households to choose the division of household assets between the two spouses. This tax reform therefore...
Persistent link: https://www.econbiz.de/10012787642
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The Long-Run Effects of the Earned Income Tax Credit on Women's Earnings
Neumark, David - 2017
Using longitudinal data on marriage and children from the Panel Study of Income Dynamics from 1967 to 2016, we …
Persistent link: https://www.econbiz.de/10012941172
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Redistribution and Tax Expenditures : The Earned Income Tax Credit
Eissa, Nada - 2010
This paper examines the distributional and behavioral effects of the Earned Income Tax Credit (EITC). We chart the growth of the program over time, and argue several expansions show that real responses to taxes are important. We use tax data to show the distribution of benefits by income and...
Persistent link: https://www.econbiz.de/10012758425