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 …

explores the effects inequality of power and lack of complete unity of interest have on intrafamily allocations of resources … and the significance of those allocations for tax purposes. Part I surveys the partnership model of marriage and some … the lack of total unity of interest. Part III examines the current tax treatment of marriage and the family and the tax …

An empirical approach to optimal income taxation design is developed within an equilibrium collective marriage market … model with imperfectly transferable utility. Taxes distort labour supply and time allocation decisions, as well as marriage …

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 …