than those married. We expected to find fewer differences between cohabitation and marriage in countries where cohabitation … is widespread. Correspondingly, we find that the difference between marriage and cohabitation is largest in Russia …

show substantial bonuses for married couples and four exhibit marriage penalties. On a micro level, we find that these … marriage bonuses/penalties differ substantially across household types and income. From a policy point of view, our results … suggest that the abolishment of marriage-related tax-benefit components in countries with marriage bonuses would leave some …

of marriage-related tax-benefit instruments on the labour supply of married couples. For each married partner, we … estimate their individual marginal effective tax rate and net replacement rate before and after marriage. We show that the … marriage bonus, which is economically significant in eight European countries, decreases the work incentives for women and …

of marriage-related tax-benefit instruments on the labour supply of married couples. For each married partner, we … estimate their individual marginal effective tax rate and net replacement rate before and after marriage. We show that the … marriage bonus, which is economically significant in eight European countries, decreases the work incentives for women and …

show substantial bonuses for married couples and four exhibit marriage penalties. On a micro level, we find that these … marriage bonuses/penalties differ substantially across household types and income. From a policy point of view, our results … suggest that the abolishment of marriage-related tax-benefit components in countries with marriage bonuses would leave some …