Arbeitspapier
The taxation of couples
This paper studies the tax treatment of couples. We develop two different ap-proaches. 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 study the US federal income tax since the 1960s through the lens of this framework. We find that, in the recent past, realizing efficiency gains requires lowering marginal tax rates for secondary earners. We also find that revenue-neutral reforms towards individual taxation are in the interest of couples with high secondary earnings while couples with low secondary earnings are worse off. The support for such a reform recently passed the majority threshold. It is rejected, however, by a Rawlsian social welfare function. Thus, there is a tension between Rawlsian and Feminist notions of social welfare.
- Sprache
-
Englisch
- Erschienen in
-
Series: ECONtribute Discussion Paper ; No. 239
- Klassifikation
-
Wirtschaft
Noncooperative Games
Political Processes: Rent-seeking, Lobbying, Elections, Legislatures, and Voting Behavior
Asymmetric and Private Information; Mechanism Design
Taxation and Subsidies: Efficiency; Optimal Taxation
- Thema
-
Taxation of couples
Tax reforms
Optimal taxation
Political economy
Non-linear income taxation
- Ereignis
-
Geistige Schöpfung
- (wer)
-
Bierbrauer, Felix
Boyer, Pierre C.
Peichl, Andreas
Weishaar, Daniel
- Ereignis
-
Veröffentlichung
- (wer)
-
University of Bonn and University of Cologne, Reinhard Selten Institute (RSI)
- (wo)
-
Bonn and Cologne
- (wann)
-
2023
- Handle
- Letzte Aktualisierung
-
10.03.2025, 11:42 MEZ
Datenpartner
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Objekttyp
- Arbeitspapier
Beteiligte
- Bierbrauer, Felix
- Boyer, Pierre C.
- Peichl, Andreas
- Weishaar, Daniel
- University of Bonn and University of Cologne, Reinhard Selten Institute (RSI)
Entstanden
- 2023
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