Bitte verwenden Sie diesen Link, um diese Publikation zu zitieren, oder auf sie als Internetquelle zu verweisen: https://hdl.handle.net/10419/280866 
Erscheinungsjahr: 
2022
Schriftenreihe/Nr.: 
JRC Working Papers on Taxation and Structural Reforms No. 07/2022
Verlag: 
European Commission, Joint Research Centre (JRC), Seville
Zusammenfassung: 
In this paper, we use EUROMOD, the tax-benefit microsimulation model of the European Union, to investigate the impact of marriage-related tax-benefit instruments on the labour supply of married couples. For each married partner, we estimate their individual marginal effective tax rate and net replacement rate before and after marriage. We show that the marriage bonus, which is economically significant in eight European countries, decreases the work incentives for women and, particularly, on the intensive margin. In contrast, the incentives on the intensive margin increase for men once they are married, pointing to the marriage-biased and gender-biased taxbenefit structures in the analysed countries. Our results suggest that marriage bonuses contribute to a lock-in effect, where second earners, typically women, are incentivised to work less, with negative economic consequences.
Schlagwörter: 
marriage
cohabitation
marriage bonus
work incentives
gender
tax-benefit system
labour supply
Europe
JEL: 
H31
J12
J22
Creative-Commons-Lizenz: 
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Dokumentart: 
Working Paper

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