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Alternative tax treatment of married couples in West Germany : distributive and allocative effects
Spahn, Paul Bernd; Kaiser, Helmut; Kassella, Thomas M. - 1990
Persistent link: https://www.econbiz.de/10000134279
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Until taxes do us part : tax penalties or bonuses and the marriage decision
Barigozzi, Francesca; Cremer, Helmuth; Roeder, Kerstin - 2017
The tax regimes applied to couples in many countries including the US, France, and Germany imply either a marriage … penalty or a marriage bonus. We study how they affect the decision to get married by considering two potential spouses who … play a marriage proposal game. At the end of the game they may get married, live together without formal marriage, or split …
Persistent link: https://www.econbiz.de/10011819323
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Until taxes do us part : tax penalties or bonuses and the marriage decision
Barigozzi, Francesca; Cremer, Helmuth; Roeder, Kerstin - 2017
Persistent link: https://www.econbiz.de/10011787961
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Until taxes do us part : tax penalties or bonuses and the marriage decision
Barigozzi, Francesca; Cremer, Helmuth; Roeder, Kerstin - 2017
The tax regimes applied to couples in many countries including the US, France, and Germany imply either a marriage … penalty or a marriage bonus. We study how they affect the decision to get married by considering two potential spouses who … play a marriage proposal game. At the end of the game they may get married, live together without formal marriage, or split …
Persistent link: https://www.econbiz.de/10011752304
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Until taxes do us part : tax penalties or bonuses and the marriage decision
Barigozzi, Francesca; Cremer, Helmuth; Roeder, Kerstin - 2017
The tax regimes applied to couples in many countries including the US, France, and Germany imply either a marriage … penalty or a marriage bonus. We study how they affect the decision to get married by considering two potential spouses who … play a marriage proposal game. At the end of the game they may get married, live together without formal marriage, or split …
Persistent link: https://www.econbiz.de/10011758225
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The taxation of married women's incomes
Barr, N. A. - In: British tax review (1980) 5
Persistent link: https://www.econbiz.de/10001868784
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Family taxation, fertility, and horizontal equity : a political economy perspective
Balestrino, Alessandro - In: Public finance review : PFR 43 (2015) 3, pp. 402-427
Persistent link: https://www.econbiz.de/10011283026
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Who benefits from the child tax credit?
Goldin, Jacob; Michelmore, Katherine - In: National tax journal 75 (2022) 1, pp. 123-147
Persistent link: https://www.econbiz.de/10013253296
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Joint taxation in Spain and its effects on social welfare : a microsimulation analysis
Badenes Plá, Nuria; Blanco Palmero, Patricia; … - 2020
This paper focuses on the study of the effects on social welfare generated by the scheme of joint taxation of the Spanish Personal Income Tax (PIT), whose peculiarity linked to its condition of optionality, allows the minimization of households´ tax bill. Different scenarios are simulated using...
Persistent link: https://www.econbiz.de/10012439073
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A tax reform approach to commodity taxation with families
Boadway, Robin W.; Cuff, Katherine - In: FinanzArchiv : European journal of public finance 80 (2024) 1, pp. 3-38
Persistent link: https://www.econbiz.de/10014524877