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  1. Does it pay to say "I do"?
    marriage bonuses and penalties across the EU
    Autor*in: Christl, Michael; De Poli, Silvia; Ivaškaitė-Tamošiūnė, Viginta
    Erschienen: 2021
    Verlag:  Global Labor Organization (GLO), Essen

    We analyse the different fiscal treatment of married and cohabiting couples across all EU Member States using microsimulation methods. Our paper highlights important differences across EU countries' tax-benefit systems, where seven countries show... mehr

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

    Standort:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signatur:
    DS 565
    Fernleihe:
    keine Fernleihe

     

    We analyse the different fiscal treatment of married and cohabiting couples across all EU Member States using microsimulation methods. Our paper highlights important differences across EU countries' tax-benefit systems, where seven countries 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 households financially worse off but would increase governments revenues that could be spent to targeted support of specific groups. From both an equity and a gender equality point of view, this abolishment would be desirable.

     
    Export in Literaturverwaltung   RIS-Format
      BibTeX-Format
    Quelle: Verbundkataloge
    Sprache: Englisch
    Medientyp: Buch (Monographie)
    Format: Online
    Weitere Identifier:
    hdl: 10419/236626
    Schriftenreihe: GLO discussion paper ; no. 906
    Schlagworte: marriage; cohabitation; marriage penalty; inequality; tax-benefit systems; Europe
    Umfang: 1 Online-Ressource (circa 26 Seiten), Illustrationen
  2. Does it pay to say "I do"?
    marriage bonuses and penalties across the EU
    Autor*in: Christl, Michael; De Poli, Silvia; Ivaškaite-Tamošiune, Viginta
    Erschienen: 2021
    Verlag:  European Commission, Seville

    We analyse the different fiscal treatment of married and cohabiting couples across all EU Member States using microsimulation methods. Our paper highlights important differences across EU countries' tax-benefit systems, where seven countries show... mehr

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

    Standort:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signatur:
    DS 626
    Fernleihe:
    keine Fernleihe

     

    We analyse the different fiscal treatment of married and cohabiting couples across all EU Member States using microsimulation methods. Our paper highlights important differences across EU countries' tax-benefit systems, where seven countries 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 households financially worse off but would increase governments revenues that could be spent to targeted support of specific groups. From both an equity and a gender equality point of view, this abolishment would be desirable.

     
    Export in Literaturverwaltung   RIS-Format
      BibTeX-Format
    Quelle: Verbundkataloge
    Sprache: Englisch
    Medientyp: Buch (Monographie)
    Format: Online
    Weitere Identifier:
    hdl: 10419/252324
    Schriftenreihe: JRC working papers on taxation and strucutral reforms ; no 2021, 07
    Schlagworte: marriage; cohabitation; marriage penalty; inequality; tax-benefit systems; Europe
    Umfang: 1 Online-Ressource (circa 31 Seiten), Illustrationen
  3. 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