Similar Search Results

Whither the marriage tax?

Alm, James; Leguizamon, J. Sebastian - 2015

Persistent link: https://www.econbiz.de/10011456632

Whither the marrige tax?

Alm, James; Leguizamon, J. Sebastian - In: National tax journal 68 (2015) 2, pp. 251-280

Persistent link: https://www.econbiz.de/10011404257

Revisiting the income tax effects of legalizing same-sex marriages

Alm, James; Leguizamon, J. Sebastian; Leguizamon, Suzane - 2014

Persistent link: https://www.econbiz.de/10011407041

Is our fiscal system discouraging marriage? : a new look at the marriage tax

Ilin, Elias; Kotlikoff, Laurence J.; Pitts, M. Melinda - 2022

We develop, apply, and test a new measure of the marriage tax: the reduction in future spending from getting married … path's probability. And it assumes clone marriage-marrying oneself-to ensure the living-standard loss from marrying is … unaffected by spousal choice. We calculate our marriage tax for young respondents using the Survey of Consumer Finances (SCF …

Persistent link: https://www.econbiz.de/10013269643

Marriage, divorce, and tax and transfer policy

Isaac, Elliott - 2018

Persistent link: https://www.econbiz.de/10011965969

Race, ethnicity, and taxation of the family : the many shades of the marriage penalty/bonus

Alm, James; Leguizamon, Sebastian; Leguizamon, Susane - In: National tax journal 76 (2023) 3, pp. 525-560

Persistent link: https://www.econbiz.de/10014387923

Optimal income taxation of married couples : an empirical analysis of joint and individual taxation

Haan, Peter (contributor); Navarro, Dolores (contributor) - 2008

In this paper we develop a discrete model of optimal taxation of married couples and empirically discuss the optimality of income taxation for this group. To this end, we derive the social welfare function which guarantees that joint taxation of married couples is optimal. We will contrast this...