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Taxation and Labor Supply of Married Couples Across Countries : A Macroeconomic Analysis

Bick, Alexander - 2017

We document contemporaneous differences in the aggregate labor supply of married couples across 17 European countries and the US. Based on a model of joint household decision making, we quantify the contribution of international differences in non-linear labor income taxes and consumption taxes...

Persistent link: https://www.econbiz.de/10012964989

Welfare Evaluation of the 1986 Tax Reform for Married Couples in the United States

Picchio, Matteo - 2015

This paper evaluates the welfare effects of the 1986 Tax Reform Act (TRA86). In thirty years since its introduction, several studies have analysed the effects of TRA86. However, preference heterogeneity and non-market dimensions of welfare have not been taken into account. We propose an...

Persistent link: https://www.econbiz.de/10013013966

Long-Term Changes in Married Couples' Labor Supply and Taxes : Evidence from the US and Europe Since the 1980s

Bick, Alexander - 2018

We document the time-series of employment rates and hours worked per employed by married couples in the US and seven European countries (Belgium, France, Germany, Italy, the Netherlands, Portugal, and the UK) from the early 1980s through 2016. Relying on a model of joint household labor supply...

Persistent link: https://www.econbiz.de/10012910734

An Evaluation of the Tax-Transfer Treatment of Married Couples in European Countries

Immervoll, Herwig - 2009

consider the tax-transfer implications of marriage and estimate the so-called marriage penalty. For most countries, we find … large marriage penalties at the bottom of the distribution driven primarily by features of the transfer system …

Persistent link: https://www.econbiz.de/10012765093

One-Child Policy, Marriage Distortion, and Welfare Loss

Huang, Wei - 2015

marriage distortion, and both depend solely on the corresponding reduced-form elasticities. Our calculations suggest that the … total welfare loss is around 4.9 percent of yearly household income, with marriage distortion contributing 17 percent of …

Persistent link: https://www.econbiz.de/10013011174

Inequalities within Couples : Market Incomes and the Role of Taxes and Benefits in Europe

Figari, Francesco; Immervoll, Herwig; Levy, Horacio; … - 2021

In spite of there being few elements of tax or cash benefit systems in developed countries that are any longer explicitly gender-biased in a discriminatory sense, it is well recognised that they have significant gender effects. To the extent that women earn less than men on average under...

Persistent link: https://www.econbiz.de/10013316641

Taxation of Couples

Apps, Patricia; Rees, Ray - 2021

This paper is concerned with the question of how couples should be taxed. One reason for the importance of this issue is simply that the overwhelming majority of individuals live in households formed around couples, and so it could be argued that empirically, this is the single most important...

Persistent link: https://www.econbiz.de/10013316930

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

Until Taxes Do Us Part : Tax Penalties or Bonuses and the Marriage Decision

Barigozzi, Francesca - 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/10012943699

A Fresh Look at Fiscal Redistribution and Inequality in the US Across Electoral Cycles

Sala, Hector - 2018

The evolution of the ratio of direct taxation (characterized by progressive rates) over indirect and payroll taxation (characterized by flat rates) is examined together with its distributional consequences for the Bottom 50%, Middle 40% and Top 10% shares of income. Oscillations of this ratio...

Persistent link: https://www.econbiz.de/10012909982