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Taxes and marriage : a two-sided search analysis
Chade, Hector; Ventura, Gustavo - In: International economic review 43 (2002) 3, pp. 955-985
Persistent link: https://www.econbiz.de/10001696393
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Reform proposal for marriage taxation in Germany : de facto income splitting with a low transferable amount
Bach, Stefan; Fischer, Björn; Haan, Peter; Wrohlich, … - In: DIW weekly report : economy, politics, science : a … 10 (2020) 41/42, pp. 423-432
Two traditional options for reforming Ehegattensplitting, the joint taxation of married couples with full income splitting, are de facto income splitting (Realsplitting) or individual taxation with a transferable personal allowance. However, these proposals do not significantly reduce the...
Persistent link: https://www.econbiz.de/10012301541
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Welfare effects of a shift of joint to individual taxation in the German personal income tax
Decoster, André; Haan, Peter - In: FinanzArchiv : public finance analysis 70 (2014) 4, pp. 599-624
Persistent link: https://www.econbiz.de/10011447115
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Optimal tax and transfer programs for couples with extensive labor supply responses
Immervoll, Herwig; Kleven, Henrik Jacobsen; Kreiner, … - In: Journal of public economics 95 (2011) 11/12, pp. 1485-1500
Persistent link: https://www.econbiz.de/10009425098
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To work or not to work : did tax reforms affect labor force participation of married couples?
Bar, Michael; Leukhina, Oksana - In: The B.E. journal of macroeconomics 9 (2009) 1, pp. 1-28
Persistent link: https://www.econbiz.de/10009576678
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Do couples bunch more? : evidence from partnered and single taxpayers
Alinaghi, Nazila; Creedy, John; Gemmell, Norman - In: International tax and public finance 30 (2023) 4, pp. 1137-1184
Persistent link: https://www.econbiz.de/10014335046
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Hypothetical tax-benefit reforms in Hungary : shifting from tax relief to cash transfers for family support
Agúndez García, Ana; Christl, Michael - In: Eastern European economics : EEE 61 (2023) 6, pp. 723-746
Persistent link: https://www.econbiz.de/10014422513
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Reducing the income tax burden for households with children : an assessment of the child tax credit reform in Austria
Christl, Michael; De Poli, Silvia; Varga, Janos - In: Fiscal studies : the journal of the Institute for … 43 (2022) 2, pp. 151-177
Persistent link: https://www.econbiz.de/10013333061
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Income taxation and marital decisions
Chade, Hector; Ventura, Gustavo - In: Review of economic dynamics 8 (2005) 3, pp. 565-599
Persistent link: https://www.econbiz.de/10003072118
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The effects of the earned income tax credit and recent reforms
Meyer, Bruce D. - In: Tax policy and the economy 24 (2010), pp. 153-180
Persistent link: https://www.econbiz.de/10008757980