show substantial bonuses for married couples and four exhibit marriage penalties. On a micro level, we find that these … marriage bonuses/penalties differ substantially across household types and income. From a policy point of view, our results … suggest that the abolishment of marriage-related tax-benefit components in countries with marriage bonuses would leave some …

show substantial bonuses for married couples and four exhibit marriage penalties. On a micro level, we find that these … marriage bonuses/penalties differ substantially across household types and income. From a policy point of view, our results … suggest that the abolishment of marriage-related tax-benefit components in countries with marriage bonuses would leave some …

We develop, apply, and test a new measure of the marriage tax: the reduction in future spending from getting married … path's probability. And it assumes clone marriage-marrying oneself-to ensure the living-standard loss from marrying is … unaffected by spousal choice. We calculate our marriage tax for young respondents using the Survey of Consumer Finances (SCF …

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 …

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 …

deciding to marry. Yet we know surprisingly little about how taxes shape couples' marriage choices. This Article begins to fill …-Twentieth Century. The system moved from taxing married couples as two individuals—in which case marriage largely did not affect taxes …—to taxing married couples on their joint income. At the time of this shift, joint taxation lowered couples' taxes upon marriage …

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 …

Politicians often stress that marriage is a key institution that promotes family values. However, many aspects of the … federal tax code do not promote marriage and may in fact provide disincentives and penalize marriage. As an alternative to … marriage, cohabitation is a common choice for low-income couples facing significant fiscal penalization from the joint income …

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 …