This testimony before the House Committee on Ways and Means explains why it is difficult to eliminate marriage …

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 …

The passage of the 2001 legislation that contains marriage-penalty-relief provisions renews interest in whether the … Earned Income Tax Credit (EITC) influences the marriage decision. Using a sample of cohabiting women with children from the … marriage incentives associated with the EITC expansion for married couples in 2001 and examine whether the changes in the EITC …