Search Results - subject_exact:"Taxation of couples"

Tax reforms and multi-dimensional screening

Bierbrauer, Felix; Boyer, Pierre C.; Peichl, Andreas; … - 2026

The key question in multi-dimensional screening problems is how prices, incentives, or marginal tax rates in one economic activity should vary with other activities. We develop a theory of tax reforms in a setting with multidimensional heterogeneity amongst agents who take two economic...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015632231

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Tax reforms and multi-dimensional screening

Bierbrauer, Felix; Boyer, Pierre C.; Peichl, Andreas; … - 2026

Book / Working Paper

Till the irs do us part : (optimal) taxation of households

Holter, Hans A.; Krueger, Dirk; Stepanchuk, Serhiy - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015637021

The political economy of joint taxation

Bierbrauer, Felix; Boyer, Pierre C.; Peichl, Andreas; … - 2025

Joint taxation of married couples represents a puzzle for welfare economics. We investigate whether political economy forces can explain its persistence. We develop sufficient statistics to determine whether a reform towards individual taxation would garner majority support and apply this...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015330407

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The political economy of joint taxation

Bierbrauer, Felix; Boyer, Pierre C.; Peichl, Andreas; … - 2025

Book / Working Paper

From joint to individual : the distributional and labour supply effect of tax individualisation in Ireland

Doorley, Karina; Simon, Agathe; Tuda, Dora - 2025

This paper evaluates the redistributive and labour supply effects of transitioning from a joint to a fully individualised income tax system in Ireland. The current Irish tax system, which remains partially joint since the early 2000's, provides a financial advantage to married couples by...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015437889

Pareto-improvements, welfare trade-offs and the taxation of couples

Bierbrauer, Felix; Boyer, Pierre C.; Peichl, Andreas; … - 2024

We develop a theory of tax reforms for a setting with multi-dimensional heterogeneity amongst taxpayers and multiple economic decisions that are all subject to fixed and variable costs. The theorems in this paper provide a complete characterization of the conditions under which Pareto- or...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015145041

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Pareto-improvements, welfare trade-offs and the taxation of couples

Bierbrauer, Felix; Boyer, Pierre C.; Peichl, Andreas; … - 2024

Book / Working Paper

Pareto-improvements, welfare trade-offs and the taxation of couples

Bierbrauer, Felix; Boyer, Pierre C.; Peichl, Andreas; … - 2024

Book / Working Paper

Pareto-improvements, welfare trade-offs and the taxation of couples

Bierbrauer, Felix; Boyer, Pierre C.; Peichl, Andreas; … - 2024

Book / Working Paper

Family taxation and labor supply

Mäkinen, Juuso - 2026

I study a tax policy in Finland in 1976 that changed the basis for income taxation from couple's joint income to individual income. Following the shift from family taxation to individual taxation, secondary earners within households experienced large drops in their participation tax rates and...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015644374

Tax reforms and multi-dimensional screening

Bierbrauer, Felix; Boyer, Pierre C.; Peichl, Andreas; … - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015665495

Reformoptionen der Familienbesteuerung : Stellungnahme zum Antrag der SPD-Fraktion im Landtag Schleswig-Holstein: "Die Einkommensteuer moderner und familienfreundlicher gestalten: Einführung eines gerechten Familiensplittings"

Beznoska, Martin; Hentze, Tobias; Kauder, Björn - 2026 - Stand: April 2026

Zentral ist bei der Debatte um das Ehegattensplitting das Spannungsfeld zwischen Individualbesteuerung und gemeinschaftsbezogenen Modellen. Die reine Individualbesteuerung orientiert sich an der individuellen Leistungsfähigkeit, berücksichtigt jedoch Unterhaltsverpflichtungen innerhalb der Ehe...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015652042

The taxation of couples

Bierbrauer, Felix; Boyer, Pierre C.; Peichl, Andreas; … - 2023

This paper studies the tax treatment of couples. We develop two different approaches. One is tailored to the analysis of tax systems that stick to the principle that the tax base for couples is the sum of their incomes. One is tailored to the analysis of reforms toward individual taxation. We...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014267188

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The taxation of couples

Bierbrauer, Felix; Boyer, Pierre C.; Peichl, Andreas; … - 2023

Book / Working Paper

The taxation of couples

Bierbrauer, Felix; Boyer, Pierre C.; Peichl, Andreas; … - 2023

Book / Working Paper

The taxation of couples

Bierbrauer, Felix; Boyer, Pierre C.; Peichl, Andreas; … - 2023

Book / Working Paper

The Taxation of Couples

Bierbrauer, Felix; Boyer, Pierre C.; Peichl, Andreas; … - 2023

Book / Working Paper

The Political Economy of Joint Taxation

Bierbrauer, Felix J.; Boyer, Pierre C.; Peichl, Andreas; … - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015398914

From Joint to Individual: The Distributional and Labour Supply Effect of Tax Individualisation in Ireland

Doorley, Karina; Simon, Agathe; Tuda, Dora - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015449916

Race, marriage, and the earned income tax credit

Leguizamon, Sebastian; Leguizamón, Susane; Alm, James - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015619562

How do gender, race, and earnings affect the EITC marriage penalty/bonus?

Leguizamon, Sebastian; Leguizamón, Susane; Alm, James - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015619572

Optimal nonlinear income taxation for non-cooperative couples

Obara, Takuya; Ogawa, Yoshitomo - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015374180

Assortative mating and couple taxation : a note

Corneo, Giacomo - 2025

An often neglected implication of couple taxation is its impact on marital sorting. A tractable model of such an impact is offered in this paper. It reveals that, as compared to joint taxation with income splitting, individual taxation makes higher-ability individuals more picky in the marriage...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015189929

The earned income tax credit and the tax-benefit link of public pensions

Chun, Dongmin - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015466067

Can we afford a child? : the positive effect of his and her income on first births - evidence from longitudinal tax data, 2003-2021

Gil-Hernández, Carlos J.; Vignoli, Daniele; Guetto, … - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015413310

Gender-specific subsidies and female empowerment in optimal taxation

Alves, Cassiano; Costa, Carlos E. da; Lobel, Felipe; … - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015434771

Hungry no more? : the joint impact of minimum wages and the earned income tax credit on food insecurity

Lenhart, Otto; Chakraborty, Kalyan - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015460342

For (un)love or (of) taxes? : how taxing bachelors empowered Italian women

Rubolino, Enrico - 2025

Unpaid domestic work continues to fall largely on women, despite their growing presence in the workforce. This paper asks whether policies changing the relative bargaining position of spouses can disrupt this pattern. I use the introduction of a bachelor tax in fascist Italy to show that...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015427288

Individualbesteuerung statt Ehegattensplitting : bessere Arbeitsanreize, aber weniger im Portemonnaie

Jessen, Robin - 2025

Eine Individualbesteuerung von Ehepartnern könnte die Erwerbstätigkeit in Deutschland um 500.000 zusätzliche Jobs erhöhen und dem Fachkräftemangel entgegenwirken. Doch der steuerliche Umstieg brächte finanzielle Belastungen für Ehepaare und junge Familien mit sich, wenn steuerliche...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015592688

Tax-motivated firm splitting

Massenz, Gabriella - 2025

How do corporate tax systems shape the boundaries of the firm? This paper shows that nonlinear corporate income taxation can distort firms' organizational structures by inducing tax-motivated firm splitting. I use administrative data on corporations and their owners and exploit two reforms that...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015484242

Too much of a good thing? : using tax incentives to stimulate dual-earner couples

Boer, Henk-Wim de; Jongen, Egbert L. W.; Koot, Patrick - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015674905

Pareto-Improvements, Welfare Trade-Offs and the Taxation of Couples

Bierbrauer, Felix J.; Boyer, Pierre C.; Peichl, Andreas; … - 2024

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015211290

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Pareto-Improvements, Welfare Trade-Offs and the Taxation of Couples

Bierbrauer, Felix; Boyer, Pierre C.; Peichl, Andreas; … - 2024

Book / Working Paper

Pareto-improvements, welfare trade-offs and the taxation of couples

Bierbrauer, Felix; Boyer, Pierre C.; Peichl, Andreas; … - 2024

Book / Working Paper

Suddenly married : joint taxation and the labor supply of same-sex married couples after United States v. Windsor

Isaac, Elliott - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015466782

Till taxes keep us apart? : the impact of the marriage tax on the marriage rate

Myohl, Nadia - 2024

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015056382

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Till taxes keep us apart? : the impact of the marriage tax on the marriage rate

Myohl, Nadia - 2022

Book / Working Paper

Till Taxes Keep Us Apart? The Impact of the Marriage Tax on the Marriage Rate

Myohl, Nadia - 2022

Book / Working Paper

Who's on (the 1040) first? : determinants and consequences of spouses' name order on joint returns

Lin, Emily Y.; Slemrod, Joel; Smith, Evelyn; Yuskavage, … - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015466991

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Who's on (the 1040) First? Determinants and Consequences of Spouses' Name Order on Joint Returns

Lin, Emily Y.; Slemrod, Joel; Smith, Evelyn A.; … - 2023

Book / Working Paper

Women's voice on redistribution : from gender equality to equalizing taxation

Bozzano, Monica; Profeta, Paola; Puglisi, Riccardo; … - 2024

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014547016

Income assistance programs and population health : the dual impact of minimum wages and the earned income tax credit

Lenhart, Otto; Chakraborty, Kalyan - 2024

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015075966

Taxation and labor supply decisions : impact of the earned income tax credit in Italy

Villamaina, Luca; Acciari, Paolo - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015449336

Marriage penalties and bonuses by race and ethnicity : an application of race and ethnicity imputation

Costello, Rachel; DeFilippes, Portia; Fisher, Robin; … - 2024

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015326873

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Marriage penalties and bonuses by race and ethnicity : an application of race and ethnicity imputation

Costello, Rachel; DeFilippes, Portia; Fisher, Robin; … - 2024

Book / Working Paper

The optimal taxation of couples

Golosov, Michail Ju.; Krasikov, Ilia - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015459353

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The Optimal Taxation of Couples

Golosov, Michail Ju.; Krasikov, Ilia - 2023

Book / Working Paper

Low-income families, maternal labor supply, and welfare reform

Garstenauer, Viola; Siassi, Nawid - 2024

In this paper, we examine reforms that alleviate large employment disincentives induced by child-related transfers for married mothers. We develop a life-cycle model where married couples face labor market, child care and fertility risk, and make joint labor supply and consumption-saving...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014456536

Assortative mating and couple taxation

Corneo, Giacomo - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015552328

Taxing dividends in a dual income tax system : the nordic experience with the income splitting rules

Selin, Håkan - 2024

In a dual income tax (DIT) system, labor income is taxed progressively, while capital income is subject to a lower proportional tax. DIT systems were introduced in Sweden, Norway, and Finland in the early 1990s. In the absence of rules restricting capital income distributions, owners of...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015145418

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Taxing dividends in a dual income tax system : the Nordic experience with the income splitting rules

Selin, Håkan - 2024

Book / Working Paper

The effect of divorce and marriage contracts on tax non-compliance

Hoang Ha Nguyen Thi - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015552329

Taxing transitions : inheritance tax and family firm succession

Krug, Philipp; Langenmayr, Dominika - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015476666

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Taxing transitions : inheritance tax and family firm succession

Krug, Philipp; Langenmayr, Dominika - 2024

Book / Working Paper

Income inequality in the United States, 1975-2022

Hardy, Bradley L.; Krause, Elizabeth; Ziliak, James P. - 2024

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015163814

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://ebvufind01.dmz1.zbw.eu/10015052574

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The cost of gender identity norms : evidence from a spouse tax credit

Giommoni, Tommaso; Rubolino, Enrico - 2022

Book / Working Paper

Singles, couples, time-averaging, and taxation

Holter, Hans A.; Ljungqvist, Lars; Sargent, Thomas J.; … - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015560647

EITC participation results and IRS-Census match methodology, tax year 2021

Coleman, Ciyata D.; Hokayem, Charles; Kim, Sanghun; … - 2024

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015339628

Das System des Ehegattensplittings : Reformbedarf im internationalen Vergleich

Günther, Vanessa Katelyn - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015555642

Family taxation

Apps, Patricia; Rees, Ray - 2025

This Element seeks to provide an in-depth survey of the papers written on the optimal taxation of the incomes of the members of family households, as opposed to households with just a single individual, over the period beginning with the early 1980s and ending in the late 2010s.This literature,...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015404890

Welfare effects of the labor income tax changes on married couples : a sufficient statistics approach

Malkov, Egor - 2021

Persistent link: https://ebvufind01.dmz1.zbw.eu/10013187197

The taxation of couples

Bierbrauer, Felix; Boyer, Pierre C.; Peichl, Andreas; … - 2023

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014374646

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The Taxation of Couples

Bierbrauer, Felix J.; Boyer, Pierre C.; Peichl, Andreas; … - 2023

Book / Working Paper

The Taxation of Couples

Bierbrauer, Felix; Boyer, Pierre; Peichl, Andreas; … - 2023

Book / Working Paper

Taxation and Household Decisions : an Intertemporal Analysis

Bronson, Mary Ann; Haanwinckel, Daniel; Mazzocco, Maurizio - 2024

How do different income taxation systems affect household decisions and welfare? We answer this question by first documenting the strong labor supply disincentives for secondary earners of the U.S. tax system and by using variations from the Bush Tax Cuts to assess their effects on...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015056188

Racial disparities in the income tax treatment of marriage

Holtzblatt, Janet; Joshi, Swati; Cahill, Nora; Gale, … - 2024

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014633542

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Racial Disparities in the Income Tax Treatment of Marriage

Holtzblatt, Janet; Joshi, Swati; Cahill, Nora R.; Gale, … - 2023

Book / Working Paper

Taxation, cash benefits or something else? : how income-related family policies affect mothers' labour supply in Austria, Germany and the Netherlands

Lechinger, Vanessa; Six, Eva - 2023

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014248425

The Oregon Earned Income Credit's impact on child poverty

Giordono, Leanne S.; Rothwell, David W.; Weber, Bruce A. - 2024

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014566459

Should the earned income tax credit rise for childless adults? : the earned income tax credit raises income and work incentives among low-income parents but little goes to adults without children

Holzer, Harry J. - 2023

The earned income tax credit provides important benefits to low-income families with children. At substantial costs (over $70 billion to the US federal government), it increases the incomes of such families while encouraging parents to work more by subsidizing their incomes. But low-income...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015062275

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Should the earned income tax credit rise for childless adults? : the earned income tax credit raises income and work incentives among low-income parents but little goes to adults without children

Holzer, Harry J. - 2015

Book / Working Paper