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In: The SAIS review of international affairs / the Johns Hopkins University, the Paul H. Nitze School of Advanced International Studies (SAIS), Band 37, Heft 2, S. 25-32
ISSN: 1945-4716
World Affairs Online
In: The SAIS review of international affairs / the Johns Hopkins University, the Paul H. Nitze School of Advanced International Studies (SAIS), Band 37, Heft 2, S. 25-32
ISSN: 1945-4724
In: Erasmus Journal for Philosophy and Economics, Band 1, Heft 1
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In: FRB St. Louis Working Paper No. 2022-12
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In: Journal of economic dynamics & control, Band 37, Heft 12, S. 2998-3011
ISSN: 0165-1889
In: American economic review, Band 107, Heft 5, S. 100-104
ISSN: 1944-7981
We quantify the disincentive effects of elements of joint taxation in the labor income tax codes of 17 European countries and the US. We analyze the extent to which hours worked of married men and women would change if each country switched to a system of separate taxation of married couples. In this hypothetical tax reform, we keep the average tax burden of married households constant. With the exception of four countries featuring already a system of separate taxation, the model predicts that married women's hours worked increase on average by 115 hours, or 10.5 percent, through this reform.
In: CESifo Working Paper Series No. 6325
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In: IZA Discussion Paper No. 10504
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In: NBER Working Paper No. w32361
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In: NBER Working Paper No. w32997
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