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The lock-in effect of marriage : work incentives after saying "Yes, I do."

Christl, Michael; De Poli, Silvia; … - 2022

of marriage-related tax-benefit instruments on the labour supply of married couples. For each married partner, we … estimate their individual marginal effective tax rate and net replacement rate before and after marriage. We show that the … marriage bonus, which is economically significant in eight European countries, decreases the work incentives for women and …

Persistent link: https://www.econbiz.de/10013342271

Race, ethnicity, and taxation of the family : the many shades of the marriage penalty/bonus

Alm, James; Leguizamon, Sebastian; Leguizamon, Susane - In: National tax journal 76 (2023) 3, pp. 525-560

Persistent link: https://www.econbiz.de/10014387923

Recent developments in the marriage tax

Feenberg, Daniel - 1994

Persistent link: https://www.econbiz.de/10000887576

Optimal income taxation of married couples : an empirical analysis of joint and individual taxation

Haan, Peter (contributor); Navarro, Dolores (contributor) - 2008

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...