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Taxes and Marriage : A Two-Sided Search Analysis
Chade, Hector; Ventura, Gustavo Jaime - 2004
on marriage formation and composition, divorce, and labor supply. We develop a marriage-market model with search …
Persistent link: https://www.econbiz.de/10014111514
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Income taxation of couples, spouses' labor supplies and the gender wage gap
Cremer, Helmuth; Roeder, Kerstin - 2018
Persistent link: https://www.econbiz.de/10013492940
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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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Race, ethnicity, and taxation of the family : the many shades of the marriage penalty/bonus
Alm, James; Leguizamon, Sebastian; Leguizamon, Susane - 2023
Persistent link: https://www.econbiz.de/10014280573
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Racial Disparities in the Income Tax Treatment of Marriage
Holtzblatt, Janet; Joshi, Swati; Cahill, Nora R.; Gale, … - National Bureau of Economic Research - 2023
when factors that affect tax liability are associated with race. We provide new evidence on racial differences in marriage … of income. We show that marriage rates are much higher among white adults than Black adults, which implies that two …
Persistent link: https://www.econbiz.de/10014421230
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Optimal Income Taxation of Married Couples : An Empirical Analysis of Joint and Individual Taxation
Haan, Peter; Navarro, Dolores - 2009
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...
Persistent link: https://www.econbiz.de/10014206666
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The cost of gender identity norms : evidence from a spouse tax credit
Giommoni, Tommaso; Rubolino, Enrico - 2024
This paper studies the impact of tax incentives on economic behavior within the household. We focus on an Italian tax policy that grants a large tax credit to main earners if their spouses, designated as “dependent spouses” by the tax law, report income below a certain threshold. Combining a...
Persistent link: https://www.econbiz.de/10015052574
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Racial disparities in the income tax treatment of marriage
Holtzblatt, Janet; Joshi, Swati; Cahill, Nora; Gale, … - In: Tax policy and the economy 38 (2024), pp. 25-60
Persistent link: https://www.econbiz.de/10014633542
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Vermeidung von Schlechterstellungen der Ehe gegenüber nichtehelicher Lebensgemeinschaften im Einkommensteuerrecht
Parsche, Rüdiger (contributor);  … - 1999
Persistent link: https://www.econbiz.de/10013378681
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Optimal Income Taxation of Married Couples : An Empirical Analysis of Joint and Individual Taxation
Haan, Peter; Navarro, Dolores - 2021
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...
Persistent link: https://www.econbiz.de/10013324796