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  1. You say hello and I say goodbye?
    natives' reactions to openings of asylum centers
    Autor*in: Myohl, Nadia; Stadelmann, Sabrina
    Erschienen: 2020
    Verlag:  School of Economics and Political Science, Department of Economics, University of St.Gallen, St. Gallen

    Zugang:
    Verlag (kostenfrei)
    Verlag (kostenfrei)

    Standort:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signatur:
    VS 466
    Fernleihe:
    keine Fernleihe
    Export in Literaturverwaltung   RIS-Format
      BibTeX-Format
    Quelle: Verbundkataloge
    Sprache: Englisch
    Medientyp: Buch (Monographie)
    Format: Online
    Schriftenreihe: Discussion paper / University of St.Gallen, School of Economics and Political Science, Department of Economics ; no. 2020, 12 (August 2020)
    Umfang: 1 Online-Ressource (circa 65 Seiten), Illustrationen
  2. Till taxes keep us apart?
    the impact of the marriage tax on the marriage rate
    Autor*in: Myohl, Nadia
    Erschienen: May 2022
    Verlag:  CESifo, Center for Economic Studies & Ifo Institute, Munich, Germany

    Married couples often face a different tax burden than cohabitating couples with the same income. I study the effect of joint income taxation of married couples on the marriage rate in Switzerland, where tax differentials between married and... mehr

    Zugang:
    Verlag (kostenfrei)
    Verlag (kostenfrei)
    Resolving-System (kostenfrei)

    Standort:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signatur:
    DS 63
    Fernleihe:
    keine Fernleihe

     

    Married couples often face a different tax burden than cohabitating couples with the same income. I study the effect of joint income taxation of married couples on the marriage rate in Switzerland, where tax differentials between married and cohabitating couples vary considerably across cantons. I construct a dataset containing sociodemographic and -economic variables on every individual living in Switzerland, and use household-level information to identify cohabitating couples. Using a simulated instrumental variable approach, I find a negative impact of joint income taxation on the marriage rate for couples married between 2012 and 2019. The effect is driven by households without children and from the lower end of the income distribution.

     
    Export in Literaturverwaltung   RIS-Format
      BibTeX-Format
    Quelle: Verbundkataloge
    Sprache: Englisch
    Medientyp: Buch (Monographie)
    Format: Online
    Weitere Identifier:
    hdl: 10419/260877
    Schriftenreihe: CESifo working paper ; no. 9747 (2022)
    Schlagworte: income taxation; marriage penalty; taxation of married couples
    Umfang: 1 Online-Ressource (circa 35 Seiten), Illustrationen