Please use this identifier to cite or link to this item: https://hdl.handle.net/10419/252324 
Year of Publication: 
2021
Series/Report no.: 
JRC Working Papers on Taxation and Structural Reforms No. 07/2021
Publisher: 
European Commission, Joint Research Centre (JRC), Seville
Abstract: 
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.
Subjects: 
marriage
cohabitation
marriage penalty
inequality
tax-benefit systems
Europe
JEL: 
H31
J12
J18
Creative Commons License: 
cc-by Logo
Document Type: 
Working Paper

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