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 …

Gender based taxation (GBT) has been recently proposed as a promising policy in order to close the gender gap, i ….e. promote gender equality and improve women's status in the labour market and within the family. We use a microeconometric model …